The invention relates to a melamine modified polyvinyl formal foam material and a preparation method thereof. The foam material is prepared by proportionally mixing and reacting among polyvinyl alcohol, melamine, formaldehyde, an acidic catalyst, a basic catalyst, an emulsifier, a foaming agent, a pore former, an adjuvant and the like. The foam material has the advantages of simple preparation process, adjustable aperture ratio, high mechanical strength and good temperature resistance, and can be widely used as medical sponge, filtering material, sound insulation protection material, wiping and dedusting material and biological carrier material.