The invention discloses a preparation method and application of a poly-glycidyl methacrylate interosculated porous material. The preparation method is characterized in that the poly-glycidyl methacrylate interosculated porous material (PolyGMA) with an epoxy functional group is obtained through high internal phase emulsion polymerization of glycidyl methacrylate (GMA), and the material can adsorba harmful substance namely phenol in smoke gases. The material can selectively reduce over 25 percent of the released amount of the phenol in cigarette mainstream smoke gas by adding 10 to 30 mg of the material into each cigarette filter stick, but the released amount of tar is basically not changed or is reduced slightly; and simultaneously, the material does not generate negative effect on the smoking quality of cigarettes, thereby fulfilling the aim of selectively reducing the released amount of the phenol in the cigarette smoke gas.