The invention discloses a mesoporous high polymer or carbon / silicon oxide nano-composite material with a three-dimensional pore canal structure. The mesoporous high polymer or carbon / silicon oxide nano-composite material is prepared by mixing PDMS-PEO (Polydimethylsiloxane-Poly Ethylene Oxide) and F127 serving as mixed structure directing agents and a phenolic resin performed polymer Resol serving as a carbon source precursor and reacting to obtain an As-made intermediate, and calcining, wherein crystal diffraction peaks of 110, 200, 211, 220, 310, 222 and 321 are shown in the small angle X ray scattering (SAXS) map of the As-made intermediate, and the q value ratio of the diffraction peaks is shown in the specifications. The specific surface area of the mesoporous carbon / silicon oxide nano-composite material with a three-dimensional cubic Imm pore canal structure is 650-1,600m<2> / g, the pore volume range is 0.45-0.63 cm<3> / g, the pore size is 5.0-6.2 nanometers, and the stability of a mesoporous material framework is up to 900 DEG C. The high polymer or carbon / silicon oxide nano-composite material provided by the invention is particularly suitable for the fields of super capacitor electrode materials, adsorbents, catalyst carriers, separation of biomolecules, gas-sensitive materials, optoelectronic devices, hydrogen storage and the like.