The invention discloses a preparation method of water-based environment-friendly leather for shoes. The preparation method comprises the following steps that A, a surface-layer sizing agent is prepared, and a middle-layer sizing agent is prepared; B, release paper is coated with the prepared surface-layer sizing agent, and after drying and cooling are conducted, a surface layer is formed; C, the surface layer is coated with the prepared middle-layer sizing agent, and after drying and cooling are conducted, a middle layer is formed; D, a foaming-layer sizing agent is uniformly mixed on line through a pouring machine (A / B metering and discharging), coats the middle layer and is pre-dried into a semi-dry state; E, then the foaming-layer sizing agent fits base cloth, drying, cross-linking curing and ripening are conducted, finally the release paper is stripped, and the water-based environment-friendly leather for the shoes is obtained. The preparation method is simple in production process, low in production cost, friendly to the environment and beneficial for the physical health of workers; folded wrinkles on the surface of the prepared water-based environment-friendly leather for theshoes are fine, and the leather has high wear resistance; the finished product has few DMF residues and is friendly to the environment and healthy; the leather has good physical performance and usingperformance.