The invention discloses polyurethane synthetic leather for moisture-absorbing breathable shoe linings and a preparation method of the polyurethane synthetic leather. The polyurethane synthetic leathercomprises a base cloth layer, a wet polyurethane layer, a breathable moisture-absorbing layer and an adhesion-resistant layer sequentially from inside to outside. The breathable moisture-absorbing layer is made from breathable moisture-absorbing slurry. The breathable moisture-absorbing slurry is prepared from, by weight, 100 parts of moisture-absorbing polyurethane resin, 20-40 parts of butanone, 0.5-2 parts of a breathable agent and 15-20 parts of color paste by mixing. The moisture-absorbing polyurethane resin is prepared from, by weight, 20-30 parts of TPU particles and 60-100 parts of butanone by mixing. By substitution of an extrusion molding casting method with a dissolution method, simplicity and convenience in operation are achieved, and adding of equipment is avoided; moisture-absorbing TPU particles are dissolved by a solvent to prepare the slurry, and then dry-method coating is performed, so that the prepared polyurethane synthetic leather has excellent moisture absorptionperformance and breathability and is soft in hand feel and quite suitable for being applied to high-end shoe lining products.