The invention relates to the field of preparation of leather assistants, in particular to a preparation method of a low-temperature-resistant leather coating agent. The low-temperature-resistant leather coating agent prepared by the preparation method disclosed by the invention has relatively good solvent resistance and low temperature resistance, is convenient to use and operate, and can be brushed or sprayed; a prepared coating is firm, resistant to folding, good in heat resistance and resistant to dry and wet wiping; plate occupying, astigmatism and crazing are avoided; and relatively goodcommercial application value is achieved.