The invention provides application of a waste artificial board in covering wood, a method for preparing the covering wood from the waste urea-formaldehyde resin adhesive artificial board and the covering wood, and belongs to the technical field of waste utilization. The waste urea-formaldehyde resin adhesive artificial board is used as a raw material, belongs to a B-type waste wood material, has no recycling value, is used for preparing the covering wood, is wide in raw material source, low in price, simple in processing technology and low in energy consumption, can realize harmless and resourceful treatment of the waste urea-formaldehyde resin adhesive artificial board, and is wide in product application range. The prepared covering wood is free of biological poison and metal poison to plants, not only is high in water absorption rate and strong in covering function, but also has the effect of slowly releasing nitrogen fertilizer.