The embodiment of the invention provides an optical anti-counterfeiting element, a preparation method thereof and an optical anti-counterfeiting product, and belongs to the field of optical anti-counterfeiting. The optical anti-counterfeiting element comprises a transparent base material, a first coating layer and a second coating layer, wherein the first coating layer covers a partial area of thebase material; the second coating layer covers a partial area of the base material; the first coating layer and the second coating layer are completely overlapped and are not adjacent to each other;at least one of the first coating layer and the second coating layer has an optical color changing effect; and when the optical anti-counterfeiting element is observed in a transmission manner, an image formed by the boundary of the area, which is not covered by the first coating layer or the second coating layer, of the base material is presented. Therefore, different reflection effects are presented when the optical anti-counterfeiting element is observed from two sides, and the optical anti-counterfeiting element presents optical color changing on one side or presents optical color changingeffects on two sides and presents a hollow transparent effect when being observed in a transmission manner.