The present invention relates to a smoking sterilizing and disinfecting agent and a method of preparing the same. The smoking sterilizing and disinfecting agent uses a low temperature flame-free smoldering process of enabling all spaces of target objects to be sterilized and disinfected by enabling a spatial/surface sterilizing and disinfecting agent to be naturally dispersed and diffused into the entire space by convection and diffusion in a gas phase with respect to ceilings, walls, and the like within a space which is difficult to be reached by a user in an empty feed container of a poultry farm, a piggery, a hatchery, a bulk vehicle, a feed farm or a farm, and various storage warehouses or the like of grain/fruit/vegetable/feed and others while avoiding atomizing, spraying, and smoking and fogging methods of a liquid disinfecting agent. The smoking sterilizing and disinfecting agent of the present invention comprises 15 to 25 wt% of 2-phenylphenol (2-PP), 40 to 45 wt% of an oxidizer and retarder, 25 to 35 wt% of a heating element, and 6 to 10 wt% of an excipient wherein the oxidizer and retarder is ammonium nitrate, ammonium nitrate produces nitrogen, oxygen and water as a final product during pyrolysis, and the active components are vaporized or sublimated through the low temperature flame-free smoldering process. The smoking sterilizing and disinfecting agent is formed in the form of a tablet by pressing the smoking sterilizing and disinfecting agent according to compression molding of the excipient without performing a kneading process of mixing water. The smoking sterilizing and disinfecting agent can sterilize and disinfect any one of Salmonella typhymurium, Brucella ovis, Trichophyton-mentagrophytes, AIV (Avian Influenza Virus), NDV (Newcastle Disease Virus), and CSFV (Classical Swine Fever Virus).COPYRIGHT KIPO 2018기존의 액상 소독제의 분무, 살포, 연무 방식을 지양하고 양계장, 양돈장, 부화장, 벌크차, 사료 공장, 농장의 빈 사료 용기, 곡물/과일/채소/사료 등의 각종 저장 창고 등에서 사용자의 손길이 닿기 어려운 공간 내 천장 및 벽 등에 대해 기체 상태(ga
