The invention relates to an enhanced toughening recycled polyethylene material. The enhanced toughening recycled polyethylene material is characterized by comprising, by mass, recycled polyethylene 100 parts, crosslinking masterbatch 1part to 5 parts, flexibilizer 0part to 3 parts, antioxygen 0.2 part to 1.5 parts, and processing agent 0.1 part to 0.5 part, wherein the crosslinking masterbatch is ethylene-vinyl acetate copolymer with a substrate as ethylene, a cross-linking agent is dicumyl peroxide and the like, an assistant cross-linking agent is melamine three allyl ester and the like, on the basis of total mass of the crosslinking masterbatch, by mass, a base body is 95%-98%, the cross-linking agent is 2%-5%, and the assistant cross-linking agent is 0%-2%. The tensile strength of the enhanced toughening recycled polyethylene material is 11.3-15.3MPa, the rupture elongation ratio is 220%-380%, the notch impact strength is 10.9-14.5KJ / m2, the melt index is 1.6g-2.9g / 10min, and the processability is good. The invention further discloses and a preparation method of the enhanced toughening recycled polyethylene material.