The invention discloses a BC (Bacterial Cellulose) / PVA (Polyvinyl Alcohol) composite material, as well as preparation method and application thereof. The preparation method comprises the following steps of: (1) preparing a medical BC wet film block; (2) preparing a polymer solution preparation, namely, under the conditions of high temperature of 95-130 DEG C and high pressure of 0.05-0.15 MPa, preparing a 20-40wt% PVA water solution, namely the polymer solution; (3) soaking the BC wet film block in the polymer solution; and (4) carrying out freeze thawing crosslinking to form the composite material. According to the PVA / BC composite series material prepared by the preparation method, when the PVA concentration reaches 20%, the modulus of compression reaches more than 30 MPa, especially, when the PVA concentration reaches 28%, the modulus of compression reaches more than 50 MPa, the composite material can be used for preparing a replacement for meniscus or cartilage tissue, or preparing replication products of meniscus or cartilage tissue, and the composite material can meet the mechanical strength requirement of bearing tissues, such as the foot cartilage and the meniscus.