The invention provides a double-component dry composite adhesive and a method for preparing the same. The double-component dry composite adhesive comprises a polyurethane modified acrylic resin serving as a main ingredient, wherein the resin comprises an alkyl carbamate structure. The adhesive has the characteristics of both polyurethane and an acrylic resin, has high performance, can be widely applied to base materials, enhances the composite fastness and has the advantages of environmental friendliness, simple process and low cost.