Provided are a transparent heat-insulating material including a transparent heat-insulating resin layer including polymer capsules and an optical resin, and a method for preparing the same. The transparent heat-insulating material may reduce the transmission of radiative heat of solar radiation energy entering from the exterior, and prevent discharge or loss of heat when indoor heating, while showing high transparency as well. In addition, the transparent heat-insulating material may allow easy control of the size of capsules contained in a transparent heat-insulating film, and may be obtained through a simple and easy process. Further, it is possible to control the light transmittability and heat-insulating property of the transparent heat-insulating material with ease.