The invention relates to a method for preparing a PU transfer membrane, which comprises that: (a) water-poking treatment is applied to plain woven oxford cloth; (b) a wet-process polyurethane (PU) coating is plated on the plain woven oxford cloth; (c) a PU dry-process transferring coating with a leather grain is compounded on the wet-process polyurethane coating; (d) the plain woven oxford cloth is stripped and the PU transfer membrane is prepared. The water-poking treatment for the oxford cloth reduces the adhesive force between the PU transfer membrane and the oxford cloth; thereby the purpose of stripping is achieved effectively. Hand feel, flexibility and permeability of the membrane are improved by a microspore structure inside the wet-process polyurethane coating. The dry-process transfer coating is a PU coating with a leather grain, thus increasing the effect of leather imitation. The PU transfer membrane prepared by the method can be used as materials for car interior decoration such as an attaching leather membrane for a panel mesa. The PU transfer membrane can also be compounded with such substrates as underlayer oxhide, micro fiber leather, etc. to the surface of which the PU wet-process coating is hardly applied, thus the PU transfer membrane is manufactured into imitating leather with good leather effect.