The present invention provides a polyformaldehyde composite material, in parts by weight, including the following components: 70 to 95 parts of a polyformaldehyde; 5 to 20 parts of a SEBS; wherein, the SEBS is acid modified or amine modified. Due to modification by acid or amine, and presence of a polystyrene segment, a compatibility of the SEBS with the polyformaldehyde reduces because of a steric hindrance effect, which reduces an ability of a POM molecular chain to arrange regularly. When injection molded into a product or template, an incompatibility of the material itself will form a micro-rough effect on a surface of the material. When an incident light reaches the micro-rough surface, a reflection direction of the light will change and thus a diffuse reflection occurs, and a low-gloss material is obtained.