Abstract: Disclosed are an elastic silicone cotton structure and its preparation method. The elastic silicone cotton structure includes a cotton body, a silicone nest body and at least one glue layer. The silicone nest body is embedded into the cotton body and extended to a surface of the cotton body; the silicone layer is bonded to an upper surface and/or a lower surface of the cotton body. The novel elastic silicone cotton structure and the silicone nest body embedded into the cotton body improve the softness, resilience, pressure resistance, supportability, toughness, and anti-deformation performance of the cotton body. The portion of the structure protruding from the surface of the cotton body can be bonded with the glue layer stably to further improve the interlayer stability of the elastic silicone cotton structure and the bonding stability with other materials and prevent interlayer separation, so that the structure has a high practical value.