A new type of silicone rubber foam material and its preparation method, made of the following mass percentage of raw materials: white carbon black 70?85, 8 low viscosity hydroxyl-terminated silicone oil 2?5, vinyl-terminated silicone oil 2?5. Foam equalizing agent A 0.1?0.5, inhibitor 0.01?0.5, platinum catalyst 0.1?0.5, foam equalizing agent B0.1?0.5. The patented technology of this invention combines the properties of silicone polymers and foam materials into one, so it not only has the excellent properties of silicone polymers, but also has good physical properties of absorbing mechanical impact and high-frequency vibration. It is a high-performance The high-performance polyurethane soft foam material has the advantages of moisture-proof, non-toxic, high and low temperature resistance, UV resistance, chemical corrosion resistance, aging resistance, and is not easy to deform compared to common soft polyurethane foam sponges.