The invention relates to a [<18>F]-fluoromethyl triphenylphosphine salt, a preparation method and application thereof, and effectively solves the problem of low ratio of myocardial uptake and non-target organs in existing myocardial perfusion imaging agents. The method includes: dissolving silver p-toluenesulfonate in acetonitrile, adding diiodomethane under stirring, conducting heating reflux, performing cooling to room temperature, filtering out light yellow solids, removing the solvent by spinning, and eluting and purifying the residue to obtain bis(p-toluenesulfonyl)-methane; under nitrogen protection, adding a [<18>F] fluoride solution into a K2.2.2 solution and a K2CO3 solution, performing drying, adding acetonitrile, conducting drying again, adding bis(p-toluenesulfonyl)methane and anhydrous acetonitrile into the dried substance, carrying out reaction, and performing cooling to room temperature, conducting column chromatography, adding an acetonitrile solution containing triphenyl phosphine to carry out reaction, and then performing cooling, filtering, column purification, solvent removal, normal saline dissolution and filtering, thus obtaining the [<18>F]-fluoromethyl triphenylphosphine salt. The [<18>F]-fluoromethyl triphenylphosphine salt provided by the invention has the characteristics of high cardiac and myocardial uptake, fast clearance rate in main organs, and high heart blood ratio, heart-lung ratio and heart-liver ratio, low cost, and can acquire clear heart Micro-PET images.