The invention provides a non-burning building block adopting polysulfonate drilling cutting as raw materials and a preparation method thereof. The non-burning building block comprises the following components in parts by weight: 100 parts of polysulfonate drilling cutting, 5-10 parts of curing agent (AHY-1), 8-12 parts of reinforcing agent (AHY-2), 15-20 parts of cement, 6-10 parts of crushed stone and 2-4 parts of water. The non-burning building block adopting the polysulfonate drilling cutting as the raw materials has the following advantages that on one hand, the problems of large influence on the ecological environment caused by the polysulfonate drilling cutting and large occupied area for landfill treatment of the polysulfonate drilling cutting and the like in a deep well of a gas field are solved and the hidden danger for the environment is eliminated; on the other hand, recycling of the polysulfonate drilling cutting is realized; and the prepared building block can be used for building foundations of sewer ditches, retaining walls and temporary facilities in the pre-drilling engineering of a new well and also can be used as roadbeds of footpaths and the like.