Disclosed is a method for preparing a heterogenous corneal material, wherein during the whole preparation process, different concentrations of glycerol are used to achieve that the heterogenous corneal graft has the transparent, properties of no viruses and cells resistance to degradation and immunogenicity of collagen can be further reduced by collagen cross-linking and under the whole eye saving, cross-linkers 1-(3-dimethylaminopropyl)-3-ethylcarbodi imide (EDC) and N-hydroxy sulfosuccinimide (NHS) are used for cross-linking, thus enabling the form thereof to be closer to that of a fresh cornea and improving biomechanical properties thereof. The method can prepare a heterogenous corneal material with a high transparency, a low immunogenicity and a good bioactivity and biocompatibility, and can maintain that the three-dimensional structure of collagen is close to that of a fresh cornea. The corneal material prepared by the method is improved in both saving of fibre structure of corneal collagen and transparent performance after transplantation and can be widely used in the medical field.