The invention relates to the technical field of polyurethane resin preparation, in particular to blocked double-component, solvent-free, waterproof and moisture-permeable polyurethane resin and a preparation method thereof. The blocked double-component, solvent-free, waterproof and moisture-permeable polyurethane resin comprises components A and B, wherein the component A is prepared from toluene isocyanate, 4,4-diphenylmethane diisocyanate, an antioxidant, neopentyl glycol polyester polyol, polytetrahydrofuran polyol, polyoxyethylenepolyol, an organic bismuth catalyst and diacetylmonoxime through reactions; the component B is a mixture of diethylenetriamine and isophorone diamine, and the weight percentage of diethylenetriamine is 40%-70%; the weight ratio of the component A to the component B is 1:(0.05-0.1). The waterproof and moisture-permeable polyurethane resin has long storage time and stable finished product performance and has excellent moisture permeability, hydraulic pressure resistance and wash resistance.