Disclosed are a dental material with transmittance and color gradients and a method of preparing the dental material. The method includes (1) preparing at least three types of composite resin material precursor powders; (2) sequentially adding the precursor powders into a mold and performing dry pressing to obtain a preform body; alternatively, (2′;) dry pressing the first type of precursor powder into a first green body, wrapping the first green body with the second type of precursor powder and then performing dry pressing to obtain a second green body, and repeating the wrapping and dry pressing operations until all types of precursor powder are dry pressed to obtain a preform body; and (3) performing hot-pressing consolidation on the preform body to obtain the desired dental material.