The invention discloses an EVA (Ethylene-Vinyl Acetate Copolymer) foaming and damping material and a preparation method thereof. The EVA foaming and damping material is prepared from the following components in parts by weight: 10-30 parts of EVA, 10-30 parts of NBR (Nitrile-Butadiene Rubber), 30-50 parts of PVC (Polyvinylchlorid), 10-20 parts of epoxidized soybean oil, 10-20 parts of calcium carbonate, 1-3 parts of foaming agent, 0.5-1 part of cross-linking agent, 0.5-1 part of barium stearate, 1-3 parts of zinc oxide, 10-15 parts of plasticizer and 0.5-1 part of accelerator. Compared with the prior art, the EVA foaming and damping material has the characteristics that nitrile-butadiene rubber added in a formula is high in oil resistance, easy in process operation and small in elasticity, so that a product has favorable damping performance. The polyvinylchloride has the advantages of non-flammablility, high strength, favorable weather resistance, excellent geometrical stability and endows excellent ageing resistance for the product. The added epoxidized soybean oil can be used as a lubricating agent for reducing the viscosity of the materials, improving the flowability of the materials and reducing the difficulty coefficient of process operation, is also a widely-used rubber softener and endows excellent softness for the product; and in addition, the epoxidized soybean oil is a PVC environment-friendly plasticizer and stabilizer, and thus the stability of the products is improved.