The invention discloses a simulation model for simulating cracks in rock strata. The simulation model for simulating the cracks in the rock strata comprises a test chamber, one or more layers of water-bearing similar rock strata which are similar to mining rock strata to be simulated are poured in the test chamber, multiple man-made cracks are arranged in the water-bearing similar rock strata, and each man-made crack is communicated with the upper surfaces and the lower surfaces of the water-bearing similar rock strata; each man-made crack is filled with gravel; a water-proof similar rock stratum which is similar to a water-proof rock stratum above the mining rock strata to be simulated is poured above the water-bearing similar rock strata. The invention further discloses a making method of the simulation model. According to the simulation model and the making method thereof, construction is convenient and easy to operate; meanwhile, parameters such as width and spacing of the man-made cracks can be adjusted according to preliminary estimate permeability characteristics, and the applicability is wide.