The invention provides a material used for manufacturing foam cement, a method for preparing foam cement from the material, and foam cement. the material at least comprises the following components in part by weight: 1000 part of cement, 20 to 80 parts of solid waste material, 1.2 to 2.5 parts of cell regulator, 0.1 to 0.5 part of cell wall intensifier, 2.5 to 15 part of foamer, 0.002 to 0.023 part of foaming speed regulator, 0.01 to 0.5 part of curing speed regulator and 62 to 93 parts of water. According to the material used for manufacturing foam cement, under the condition of comprehensively considering the factors that may influence the property of foam cement, a cement foaming material capable of enable the internal porosity and the single-hole foam open cell of finished foam cement to be higher can be obtained by adjusting the formula of raw materials of the cement foaming material. Since the internal porosity and the single-hole foam open cell of the foam cement are improved, the foam cement prepared from the cement foaming material is low in thermal conductivity, good in thermal insulating, sound insulation and other properties, and low in water absorption.