The invention relates to a temperature and pH stimuli-responsive intelligent polymer microcapsule and preparation thereof. The microcapsule comprises two polymers sensitive to temperature and pH, and an interpenetrating network structure is formed between the two polymers. Preparation includes the following steps: (1) uniformly blending tetraethyl orthosilicate, aqueous ammonia, water and absolute ethyl alcohol, and then adding surface modifier; (2) adding temperature-sensitive monomer and crosslinking agent into the modified dispersion, and adding initiator for reaction; (3) after diluting the emulsion by five to fifteen times, adding pH-sensitive monomer and crosslinking agent, and adding initiator for reaction; and (4) dispersing the white emulsion of core-shell composite particles with shells formed into a interpenetrating polymer network structure into hydrofluoric acid, and carrying out centrifugal separation or dialysis purification. The microcapsule can respectively respond tothe stimulation of temperature and pH, and moreover, the two types of stimuli responsiveness are independent from each other, and therefore have little interference on each other. The preparation method is simple, and is suitable for industrial production.