The present invention relates to a preparation method of summer sleeping mat using vitamin C and vitamin E to enhance the resistance, including: (1) preparation of vitamin treatment agent, mixing the following components based on the weight percentage: 3-8% of vitamin C, 0.5-2% of Vitamin E, 5-10% of binder, water allowance, mixing uniformly, to obtain a treatment agent with enhanced resistance; (2) spraying or brushing the treatment agent with enhanced resistance on summer sleeping mat products; (3) drying the summer sleeping mat at 100-150 DEG C for 15-30min after treating to become the summer sleeping mat with enhanced resistance. The summer sleeping mat produced by the invention can maintain immune function of human cells to be younger, and long-term use of the summer sleeping mat can effectively improve the immune function of human cells; also can make the skin beauty, protect the health of the skin to reduce the occurrence of skin infections; and can maintain the failure-free operation of the immune, nervous, and cardiovascular functioning, to improve physical health of humans.