The invention belongs to the technical field of integrated circuit manufacturing, and in particular relates to a porous ultra-low dielectric constant film material and a preparation method thereof. The preparation process of the present invention adopts a sol-gel process, using organosiloxane as a precursor, by controlling the ratio of the precursor, pore-forming agent, catalyst and solvent, the concentration of the solution, and conditions such as synthesis, post-treatment and annealing temperature , prepared an ultra-low dielectric constant porous thin film material. The process is simple, the prepared film contains ordered nanopores, the surface of the film is uniform, the roughness is low, and the thermal stability is good, the dielectric constant is 1.9-2.0, and the leakage current density is 10-8 at 1MV / cm ~10-9A / cm2 order of magnitude.