The invention belongs to the technical field of medicines, and particularly relates to an albuterol sulfate atomizing inhalation solution and a preparation method thereof. The albuterol sulfate atomizing inhalation solution is prepared from albuterol sulfate, sodium gluconate and a pH regulator. The albuterol sulfate atomizing inhalation solution provided by the invention has excellent stability,the content of the related substances is less, the ingredients are simple, excipients, such as a preservative, a stabilizer, an antioxidant, an osmotic pressure regulator and a metal ion complexing agent (edetate disodium), are not contained, consequently, the risk of clinical medication is decreased, and the safety of medication is improved; moreover, the preparation process is simple, high-temperature sterilization is not required, energy consumption is low, and the cost of mass production is reduced.