The invention discloses a composite material for tooth restoration and a preparation method thereof. The composite material is prepared from the following compositions in parts by weight: polyurethane, calcium hydroxyphosphate, styrene-acrylic emulsion, polyvinylpyrrolidone, a phase-transfer agent, polyglycolic acid fiber, 2-methyl-2-propenoic acid-2-(phosphonooxy)ethyl ester, silver cyclohexanebutyrate, an anti-oxidant, steamed bone meal, zirconia, silica, casein, methoxyphenol, ethanol and double distilled water. Compared with the prior art, the technical scheme comprises the following beneficial effects: the composite material for tooth restoration can be extremely well fused with human teeth, and is high in soundness and not easy to fall off; the composite material is simple to use, free of any toxic and side effects, safe and free of health hidden trouble; and the preparation method is relatively short in flow, simple to operate, low in cost, friendly to environment and high in economic benefit.