A shiitake mushroom cultivation material and a manufacturing method thereof are provided; the shiitake mushroom cultivation material is prepared from the following raw materials: agricultural crop straws, sawdust, rice bran, a gypsum powder, ammonium carbonate, potassium chloride, urea, calcium superphosphate, potassium dihydrogen phosphate, cottonseed hulls, carbohydrates, and composite probiotics. The water content of the cultivation material is 55%-60%. The cultivation material has the advantages of easily obtained used raw materials, low production cost, simple production process, easy management, and easy popularization; at the same time, the cultivation material is comprehensive in nitrogen, phosphorus and potassium nutrition, cultivated shiitake mushroom is good in quality and high in yield, and the economic benefits are effectively improved. Moreover, a variety of agricultural crop straws and wood waste can be utilized, protection of ecological environments is facilitated, and the cultivation material can be widely developed in urban and rural areas.