The invention discloses a waterproof and sewage-proof mattress material and a preparation method thereof. The waterproof and sewage-proof mattress material comprises 50% to 70% of polyvinyl chloride resin, 10% to 15% of a waterproofing agent, a toughening agent, an adhesive, a halogen-free flame retardant, an antistatic agent, an antifouling agent, a mint extract and a preservative. The waterproofing agent and the antifouling agent are added to in the formula, wherein the waterproofing agent comprises ethylene propylene diene monomer, a core-shell polymer emulsion, polyurethane, high-density polyethylene, polypropylene fiber, quartz sand, petroleum resin, silicate minerals and a water-soluble resin waterproofing agent, and the antifouling agent comprise MePTs, polyurethane resin, fluorosilicone resin, silicon dioxide, silicone leveling agent, nano silver, nano zinc oxide and a filming aid, thereby effectively improving the waterproofness and antifouling property of a water mattress made of the material, and bringing great convenience to people's use.