The invention discloses a gradient heat proof material which comprises an amorphous SiCO reinforced porous ceramic material base body, a silicon-boron glass middle layer and a surface coating which is prepared from an anti-oxidation material. The preparation method comprises the following steps: (1) preparing the amorphous SiCO reinforced porous ceramic material base body; (2) mixing powder of MoSi2, SiO2 and B2O3 so as to obtain a mixture, preparing suspension of the mixture, spraying the suspension on the surface of the base body, wherein the quantity for spray is 0.3-1g/cm<2>, heating to 1200-1350 DEG C at the heating velocity of 5-8 DEG C/minute from the room temperature at the air atmosphere, keeping the temperature for 20-90 minutes, thereby preparing a middle product with the silicon-boron glass middle layer; (3) spraying the anti-oxidation material on the surface of the silicon-boron glass middle layer, thereby forming the surface coating. The gradient heat proof material disclosed by the invention is small in density, high in use temperature, that is, the use temperature can be greater than 2000K, and high in reusability.