The present invention provides A magnesium oxide whisker in-situ formed MA spinel-reinforced magnesium oxide-based ceramic foam filter and a method for preparing the same. The method comprising: 1) preparing a ceramic slurry having a solid content of 60%-70% by dosing 15%-25% by mass of a nanometer alumina sol, 0.8%-1.5% by mass of a rheological agent, and the balance magnesium oxide ceramic powder comprising magnesium oxide whiskers, and then adding deionized water and ball milling to mix until uniform, and then vacuum degassing the mixture; 2) soaking a polyurethane foam template into the ceramic slurry, squeezing by a roller press the polyurethane foam template to remove redundant slurry therein to make a biscuit, and drying the biscuit by heating it to 80° C.-1200° C.; 3) putting the dried biscuit into a sintering furnace, elevating the temperature to 1400° C.-1600° C. and performing a high temperature sintering, cooling to the room temperature with the furnace to obtain the magnesium oxide-based ceramic foam filter.