A low temperature resistant protective film agent for fruit trees and a preparation method thereof. The agent is mainly prepared from components of vinyl acetate, a soft monomer of butyl acrylate monomer, a hard monomer of methyl methacrylate, a functional monomer of acrylic acid and an emulsion synergistic agent into a copolymer emulsion. The copolymer emulsion is then supplemented with functional materials including an inorganic dispersant, an organic dispersant, a wetting agent, a film forming agent, a surface active agent, an antifreeze, a heat resistance material, a fungicide and colloidal. The invention has the advantages of simple preparation process, low cost, stable polymerization of copolymer emulsion, no gel, minimum film forming temperature of 0 DEG C, good film forming effect, solid content of 44.5% and water absorption of 19.66%, can significantly improve the resistance of fruit trees to low temperature cold damage, prevent sunburn and pumping damage, delay the germination period, and is safe and environment-friendly.