The invention relates to an alkali-resisting penetrating agent for cotton fabric mercerization. The penetrating agent is characterized by comprising the following ingredients in parts by weight: 60-100 parts of sulfamic acid, 25-80 parts of fatty alcohol, 45-150 parts of (EO:7-10) fatty alcohol ether and 2-45 parts of catalyst. A preparation method of the alkali-resisting penetrating agent comprises the following steps: putting the fatty alcohol and the fatty alcohol ether in proportion into a three-opening bottle of 500ml, starting stirring, adding the catalyst and the sulfamic acid, powering on a condenser for backflow, heating to 120 DEG C, performing heat preservation for 120 minutes, adding 100 parts of soft water slowly when the temperature is less than 100 DEG C, and stirring uniformly and subsequently regulating the pH value to 8-8.5 by use of a sodium hydroxide water solution. The alkali-resisting penetrating agent provided by the invention has the beneficial effects that the investment is less, three wastes (waste air, waste water and industrial residual) are prevented, the product is low in color, and the inorganic salt content is low.