The invention discloses a polyvinyl formal sponge material with uniform abscesses and rapid imbibition and a preparation method thereof. The material comprises polyvinyl alcohol, a cross-linking agent, a catalyst and a pore-forming agent, wherein the cross-linking agent is formaldehyde or paraformaldehyde or formaldehyde solution. The preparation method comprises the following steps of: stirring 2-9 parts of polyvinyl alcohol in 100-200 parts of water of which the temperature is 60-98 DEG C to obtain solution, and adding 0.05-8 parts of pore-forming agent to the solution; fully emulsifying the pore-forming agent to form evenly dispersed continuous solution phase; then adding 1-26 parts of catalyst and 1-15 parts of cross-linking agent or 5-50 parts of recovered liquid waste, 1-8 parts of catalyst and 1-15 parts of cross-linking agent, and mixing; pouring the mixture into a mould after 1-60 min for cross-linking reaction for 0.1-2 hours to form the abscesses under the action of the pore-forming agent; and continuing to heat and cure for 2-18 hours to prepare the polyvinyl formal sponge material. The invention has the advantages of good hydrophily, high compression strength, high dry wetting rate, high imbibition ratio and the like.