A material for manufacturing wet tissues for wiping transparent glassy hard surface is composite non-fabric cloth composed of an upper fiber net layer, a middle absorption layer, and a lower fiber net layer; wherein the upper fiber net layer and the lower fiber net layer consist of fiber nets, the fiber nets are made of double-component fibers with a skin-core structure, the double-component fibers have been processed through a hydrophilic treatment, the fiber length of the double-component fibers is from 38 to 60 mm, and the fiber fineness of the double-component fibers is from 2 to 6 deniers; the middle layer is a layer of substance which is prepared from cellulosic fibers and thermoplastic fibers and has a high hygroscopic property; the double-component fibers is preferably any one component selected from polyethylene/polypropylene or polyethylene/polyester, wherein the material of the outer layer is polyethylene; and the thermoplastic fiber adopted in the absorption layer is the same polyethylene of the outer layer material of the double-component fibers. The material for wiping wet tissues has the advantages of good water-retention rate, good water diffusion performance, and low scrap dropping rate, can meet the requirements of no water-logging and wiping trace, quick drying, and no scrap dropping, and can be applied to the field of high-end wiping wet tissue. The invention also relates to a preparation method of the material for wiping wet tissues.