The invention discloses a porous bladder acellular matrix retaining bioactive factors and a preparation method thereof. A bladder of a pig, a rabbit, a dog or cattle is handled by digestive juice, hypotonic buffer solution, hypertonic buffer solution with surfactants, buffer solution with nuclease, and deionized water. An abacterial bladder acellular matrix is obtained by cooling, freezing out and sterilizing. The bladder acellular matrix is not provided with cells, an urinary tract epithelial layer, a submucous layer or a blood circulatory system, thus having good biocompatibility and appropriate ultrastructural structure. Bioactive factors are retained, including cell adhesive factors, growth factors and chemokines. Therefore, the bladder acellular matrix is an ideal scaffold material for a bladder in tissue engineering.