The present invention relates to the pharmaceutical field for the treatment of hyperuricemia and gout. In particular, the present invention relates to a carboxylic acid urate transporter 1 (URAT1) inhibitor of a general formula (I) containing a diarylmethane structure and a preparation method thereof, and a pharmaceutical composition containing the same and a use thereof in the preparation of medicaments for treating hyperuricemia and gout,wherein R1 is selected from H, C1-C10 alkyl, C3-C10 cycloalkyl, F, Cl, Br, I, CN, NO2, SR4 or OR4; R2 is selected from H, F, Cl, Br or I; R3 is selected from H or C1-C4 alkyl; X is selected from S or CH2; wherein R4 is selected from C1-C10 alkyl.