Abstract: Provided is an optically functional material. The optically functional material includes a nano-microsphere layer formed by periodically arranged nano-microspheres, which is a closely packed structure, providing the optically functional material with luster. Wherein, the nano-microsphere layer includes colorless, white, gray, black or chromatic nano-microspheres. The optically functional material of the present invention has a suitable Poisson ratio and Mohs hardness within a specific range of values, and can achieve relative independence between the luster and hue, thus obtaining the special effect of randomly mixed and combined luster and hue as required. Further provided is a method of preparing an optically functional material.