Abstract: Provided is a method for preparing a crosslinked polyvinyl chloride structure foamed material by using a physical foaming agent, comprising: melting and mixing a polyvinyl chloride resin, a modified resin, an isocyanate, an anhydride, a nucleating agent and a heat stabilizer to obtain a blank; immersing the blank into a foaming gas for foaming to obtain a foamed body; and subjecting the foamed body to crosslinking curing to obtain a crosslinked polyvinyl chloride structure foamed material. According to the present invention, the crosslinked polyvinyl chloride structure foamed material is prepared by means of a brand-new process route, and the composition and proportion of the PVC resin and other raw materials can be adjusted in a wide range; and carbon dioxide or nitrogen is used for foaming. Further provided is a crosslinked polyvinyl chloride structure foamed material.