Provided are a viscous acid and a preparation method thereof. The preparation method includes: adding 60.00-81.25 parts of water, 15.00-25.00 parts of 31% dilute hydrochloric acid, 0.25-1.00 part of biological activator, 0.50-4.00 parts of an acidizing corrosion inhibitor and 1.00-5.00 parts of an iron ion stabilizer into a container, dropwise adding 2.00-5.00 parts of acidizing thickener THICK-B100 under stirring, and mixing well to form a viscous acid solution; the viscous acid is 4 to 5 times as high as a conventional acid in retarding action, never causes pit corrosion near a shaft, and may cause long cracks that have excellent flow guide capacity; viscous acid gel-breaking liquid is lower than 30 mN/m in surface tension and never causes water blocking damage during flowback.