The invention provides a photo-thermal conversion structure, a preparation method thereof and a solar distillation device. The preparation method of the photo-thermal conversion structure comprises the following steps that firstly, printing paper and non-woven fabric are provided; secondly, the non-woven fabric is laminated on the surface of the printing paper so as to form a permeable matrix layer; thirdly, a photo-thermal material is printed on the surface, away from the printing paper, of the non-woven fabric through a printer so as to form a photo-thermal material layer which is arranged in a laminated mode with the permeable matrix layer; and fourthly, the part, which is not printed, of the non-woven fabric is removed so as to obtain the photo-thermal conversion structure.