An enterosoluble and intestinal-enzyme-biodegradable material is provided. The enterosoluble and intestinal-enzyme-biodegradable material includes a modified amylopectin, wherein at least one of hydrogen atoms is replaced by —CO—(CH2)n—COOH (n is 2-4) and the modified amylopectin has an acid value of 35-180 mg KOH/g. The disclosure also provides a method for preparing an enterosoluble and intestinal-enzyme-biodegradable material.