The invention discloses a cold-temperature matrix for cultivating agaric. The matrix specifically comprises the following components in parts by weight: 60-70 parts of cow dung, 15-30 parts of fallen leaves, 10-15 parts of fly ash, 3-5 parts of fine sand, 5-10 parts of scale stone powder and 1-3 parts of trace elements, wherein the cow dung is the completely decomposed fermented cow dung of which the water content is 1-8%, and 20-35% of bean straw powder is added during the decomposition process of the cow dung; the fallen leaves are from one or more than one of pine needle, poplar, apricot tree and pear tree, and preferably, the fallen leaves are dead leaves of which the water content is 20-35%; the leaves are collected, crushed and extruded, and then are fermented for 8-15 days in the presence of 10-15% of vinegar residue; the trace elements are manganese, iron, magnesium, zinc, copper and boric acid. The cold-temperature matrix disclosed by the invention is mainly prepared from the cold cow dung and the cow dung is subjected to splitting treatment by virtue of the fly ash, the scale stone powder and the fine sand, which have relatively large specific surface area, so as to ensure that the cow dung is in different interface structures, and the air permeability and porosity of the cow dung are increased; therefore the prepared matrix has the advantages of high air permeability, good water absorption and the like.