The present invention dislcoses a distillate oil hydrogenation treatment catalyst and its preparation method. It uses aluminium oxide small ball containing 5-15 wt% of silicon dioxide as carrier and comprises 21-28 wt% of MoO3, 2-8 wt% of NiO and 0.03-2.0 wt% of CoO, and adopts two-section spraying and soaking process. Said catalyst possesses high hydrogenation desulfurization and hydrogenation denitrification activity simultaneously, and is suitable for hydrogenation treatment of poor-quality distillate oil.