Abstract: A neuron device including: an antiferromagnetic pinning layer, a first ferromagnetic layer and a spin orbit coupling layer formed on a substrate in sequence; a free layer formed on the spin orbit coupling layer and moving a magnetic domain wall according to a spin orbit torque; a tunneling layer formed on the free layer; a left pinning layer and a right pinning layer formed on two sides of the free layer and having opposite magnetization directions; and a reference layer formed on the tunneling layer; wherein the free layer, the tunneling layer and the reference layer constitute a magnetic tunnel junction, and the magnetic tunnel junction is configured to read neuronal signals. Also provided is a method for preparing a neuron device based on a spin orbit torque.