Disclosed is a cover material of polymer modification rubber powder porous concrete with high toughness and a making technique thereof. Wherein, in per cubic meter of the concrete, the polymer is 20 to 75 kg, the cement is 200 to 400 kg, and the water to cement ratio is between 0.25 to 0.40 ; in aggregates, the amount of a fine aggregate is less than or equal to 20 percent, and the amount of a coarse aggregate is more than or equal to 80 percent; 0 to 5 kg of plasticizer and/ or defoamer are/is added; rubber powder, whose volume fraction is not more than 50 percent, is used to replace the natural aggregate ; or the cement is replaced by mineral admixtures which are not more than 40 percent. The cover material is made by a small machine, a three-roller and an asphalt paver. The main technical parameters of the cover material are as follows: compressive strength is more than or equal to 15 MPa, flexural strength is more than or equal to 5 MPa, anti-skid structure depth is more than or equal to 2.0 mm, porosity is 18 to 22 percent, permeability coefficient is more than or equal to 1.5 mm/s, sound absorption coefficient is more than or equal to 0.30, and noise reduction effect is more than or equal to 5 dB. The cover material can comprehensively utilize the discarded rubber with the advantages of high toughness, sliding resistance and sound absorption and noise reduction. Thus, the cover material is applicable to the covers of the highway, the municipal road and the flat.