The invention discloses sperm refrigerating fluid for human assisted reproduction and a preparation method thereof. The cane sugar in the sperm refrigerating fluid is replaced trehalose. The sperm refrigerating fluid comprises 95.00-105.00 mmol/L of sodium chloride, 3.45-6.55 mmol/L of potassium chloride, 0.55-0.65 mmol/L of magnesium sulfate, 1.75-2.22 mmol/L of calcium chloride, 0.18-0.39 mmol/Lof sodium dihydrogen phosphate, 0.58-1.78 mmol/L of sodium citrate, 3.85-5.45mmol/L of sodium bicarbonate, 15.00-25.00mmol/L of HEPES and MOPS, 0.38-0.68 mmol/L of glucose, 0.28-0.42 mmol/L of sodium pyruvate, 12.48-23.68 mmol/L of sodium lactate, 5-15 mg/mL of human serum albumin, 7-14 [mu]g/mL of gentamicin sulfate, 25-35% (v/v) of glycerin, and 0.15-0.65 mol/L of trehalose. The preparation method comprises the following steps: weighing various components, dissolving the components in injection-grade water, performing filtering and sterilizing by using a 0.2 [mu]m filter membrane, performing sampling and testing, wherein the pH value is controlled to be 7.00-7.40, the osmotic pressure ranges from 1720 mOsm/Kg to 2020 mOsm/Kg, the bacterial endotoxin is less than 0.25 EU/ml, and the blastocyst formation rate is greater than or equal to 80% when 1 cell mouse embryo is cultured for 96h.