The invention provides an agrocybe cylindracea cultivation material. The agrocybe cylindracea cultivation material is characterized in that pecan branch scraps, outer shell scraps and shell scraps are used as main raw materials, cottonseed hulls, bran, bean cakes, calcium superphosphate, land plaster and the like are used as auxiliary materials, and the water content of the cultivation material is 63%-65%. The invention further provides a method for preparing the cultivation material. The agrocybe cylindracea cultivation material and the method have the advantages that the pecan branch scraps, the outer shell scraps and the shell scraps undergo sun exposure and secondary fermentation or piled ageing treatment, poisonous bacteriostat is degraded, macromolecular substances such as xylogen, cellulose and the like are decomposed into simple materials which can be absorbed by agrocybe cylindracea hyphae easily, and the growth of the agrocybe cylindracea hyphae is promoted; the cultivation material is reasonable in proportion, fungous materials are good in breathability and strong in water-retaining property, agrocybe cylindracea is trim in fruiting and high in yield, and the biological efficiency of the agrocybe cylindracea reaches 96.7%-105.2%; a solution to innocent treatment of pecan branches, outer shells and shells is provided, and a novel matrix for agrocybe cylindracea cultivation is further found out.