To provide a zirconia mill blank for dental cutting and machining which has excellent machinability in a thin workpiece such as an inlay, an onlay and a veneer, and may impart high strength and high translucency to a zirconia perfect sintered body without a special sintering such as HIP treatment, and a preparing method thereof. The zirconia mill blank for dental cutting and machining has a porosity within a range of 15 to 30%.