The present invention discloses a method for preparing a breathable copper air-conditioning foil. The foil is made of copper borate whiskers and T2 copper. Both sides of the breathable copper foil are compounded with a hydrophilic film and a hydrophobic film. The air-conditioning foil product obtained by the invention has tensile strength of up to 140-160 Mpa, and elongation of more than 8%, also has excellent hydrophilic and hydrophobic properties, so as to substantially increase in heat exchange efficiency of air-conditioning and prevent frost.