The invention provides a novel micro-nano carbon far infrared physiotherapy floor and a preparation method thereof. The method comprises the specific operation steps: (1) PAN-based carbon fiber serves as warp, metal fiber serves as weft, warp rib is adopted to serve as a fabric structure, and a flexible conductive fabric is formed through weaving; (2) an additive is added to micro-nano metallic oxide and micro-nano graphite powder, mixing and grinding are carried out, resin material is then added, and a far infrared coating layer is obtained after uniform stirring; (3) a wire and an electrode are arranged on the surface of the flexible conductive fabric, a layer of far infrared coating layer is firstly coated, drying and curing are carried out, a layer of insulated layer is then coated, and a far infrared heating layer is obtained after curing and sealing; and (4) according to an order from top to bottom, a water-resisting and wear-resisting layer, a solid wood surface layer, a temperature control layer, the far infrared heating layer, a high temperature-resisting insulated layer, a reflection layer, and a solid wood bottom layer are cut and laid together, and through heating and compression composition and opening finishing, the micro-nano carbon far infrared physiotherapy floor is formed.