The invention provides a preparation method of an iron or copper oxide pillared layered manganese oxide low-temperature denitration catalyst. The method mainly uses a shared precursor method. Throughhydroxide preparation, hydroxide oxidization, suction filtration and washing, drying and roasting preparation, the iron or copper oxide pillared layered manganese oxide low-temperature denitration catalyst is obtained. The low-temperature denitration catalyst has the advantages that the active temperature window is low; the denitration efficiency is high; the method is applicable to the SCR (selective catalytic reduction) method low-temperature denitration technology.