The invention discloses a method for preparing a three-dimensional porous carbon heat supply material capable of adjusting draw resistance and heat transfer functions of carbon heated novel tobacco products. The method is characterized in that biomass is employed as a raw material, then the raw material is subjected to a sol-gel process, a freeze drying process and a carbonizing process, and finally a three-dimensional porous carbon heat supply material for the carbon heated novel tobacco products can be obtained. The method is advantageous in that 1) as the biomass contains a lot of oxygen-containing functional groups, and about 20% oxygen content is reserved after the biomass is carbonized, so that the ignition temperature of the three-dimensional porous carbon heat supply material is low; 2) a lot of through holes are formed in the three-dimensional porous carbon heat supply material, so that the gas diffusion performance and heat transfer property can be improved when the prepared carbon heat supply material burns, and the tobacco can be more uniformly heated; and 3) metal ions can be uniformly dispersed in the skeleton of a carbon precursor through a solution impregnation manner, metal oxides having catalysis functions can be formed during a carbonizing process, and the harm, caused by carbon monoxide and hydrocarbons in the smoke generated when the carbon heat supply material burns, to human bodies can be reduced.