Abstract: An aluminum borate whisker reinforced and toughened non-metallic matrix composite is provided, which specifically includes a non-metallic material reinforced and toughened with aluminum borate whiskers. The composite exhibits a higher bending strength and fracture toughness and a higher wear resistance. A method for preparing the composite is also provided. The method includes mixing the aluminum borate whiskers and the non-metallic material to form a mixture; and sintering the mixture by a vacuum hot press method, or molding the mixture.