The invention discloses a homogenous magnesian gelling material. The homogenous magnesian gelling material is prepared from, by weight, 220-225 parts of a base material, 0.8-1.2 parts of a modifier, 8-12 parts of fly ash or calcined kaolin, 2-7 parts of silica fume, 2.6-2.9 parts of perlite, 11.5-12.9 parts of sawdust, 6-15 parts of a reinforcing material, 0-6 parts of plain flour and 3-5 parts of an AC foaming liquid mixture with the concentration of 10%. The prepared magnesian gelling material is not a composite layered structure, and is a homogenous material containing the reinforcing material. The invention also discloses a preparation method and product of the homogenous magnesian gelling material. The homogenous magnesian gelling material has the advantages of uniform mechanical performances and strong workability, and the preparation method has the advantages of production cost reduction, production flow simplification and reduction of harms to human bodies.