The invention discloses a nano liquid destroying agent for fracturing fluid and a preparation method thereof. The nano liquid destroying agent for the fracturing fluid is prepared from, by weight, 5.2-16.4% of peroxide, 2.3-10% of a gemini surfactant, 8.4-16.0% of a nonionic emulsifier, 1.9-4.4% of an auxiliary additive and 62.5-78.5% of a solvent; the structure of the nano liquid destroying agentfor the fracturing fluid is that the nonionic emulsifier and the gemini surfactant form a mixed micelle or vesicle having a closed double layer structure, and the peroxide and the inner layer structure constitute an ion pair and are wrapped inside the micelle or vesicle; the mixed micelle or vesicle size of the nano liquid destroying agent is nanometer-scale and specifically is between 15 and 100nanometre. The agent can meet the gel breaking requirements of the polymer fracturing fluid and the silicone fracturing fluid, and has the advantages of good storage stability at room temperature, weak corrosiveness, long storage period and good delayed gel breaking effect.