The invention discloses an ABS material for a magnetic piece toy and a preparation method thereof. The ABS material for magnetic sheet toys includes the following components by weight: 25-40 parts of ABS resin, 3-9 parts of biodegradation agent, 4-7 parts of composite reinforcing agent, 0.5-2 parts of toughening agent, 1-2.5 parts of lubricant agent, 1-4 parts of plasticizer, 2-5 parts of silane coupling agent; biodegradation agent includes the following components: modified polytrimethylene carbonate, organic acid, polylactic acid, 0.8-1.6 parts of diatomaceous earth, Glutamic acid, biological enzyme, 2-(4,6-bis(2,4-dimethylphenyl)-1,3,5-triazine-2-yl)-5-octoxyphenol, hydrophilic Sexual fibers. The ABS material for the magnetic sheet toy has the advantages of being biodegradable, fast in degradation speed, high in degradation rate, harmless to the environment, good in flame retardancy and capable of purifying the air.