The invention relates to magnetic macroporous adsorption resin microspheres, and a preparation method thereof. The magnetic macroporous adsorption resin microspheres comprise oil phase and water phase; the oil phase comprises following raw materials, by weight, 50 to 70 parts of 55% divinyl benzene, 5 to 10 parts of styrene, 3 to 5 parts of methyl acrylate, 30 to 50 parts of gasoline No.200, 20 to 40 parts of methylbenzene, 1 to 2 parts of dibenzoyl peroxide, and 10 to 20 parts of nano Fe3O4 particle; and the water phase comprises following raw materials, by weight, 600 to 800 parts of deionized water, 5 to 10 parts of sodium chloride, 6 to 8 parts of polyvinyl alcohol, and 2 to 6 parts of gelatin. The magnetic macroporous adsorption resin microspheres are capable of solving a problem of magnetic macroporous adsorption ion exchange resin prepared via existing technology that the magnetic macroporous adsorption ion exchange resin is not microspherical in shape, and is not suitable for applications in the field of medicine. Application range of the magnetic macroporous adsorption resin microspheres is wider, product quality is higher, and cost is relatively low.