The invention relates to an aerosol cooling material for heating of non-combustion cigarettes and a preparation method thereof. The preparation method includes the steps of preparing a gel, printing the gel on an aluminum foil paper and the like. According to the aerosol cooling material for the heating of the non-combustion cigarettes and the preparation method thereof, the used gel material hasno obvious odor and bad residue and has no negative influence on the quality of smoking, at the same time, the application of the aerosol cooling material to the heating of the non-combustion cigarettes can significantly reduce the temperature of aerosol and the content of water vapor and achieve the effect of improving the overall smoking quality of the cigarettes.