The invention relates to a high-pressure resistant balloon. The high-pressure resistant balloon is of a double-layer structure; and in terms of 100% of the total weight of a surface layer material andan inner layer material of the high-pressure resistant balloon, the surface layer of the high-pressure resistant balloon consists of a compound which is obtained through cross-linking polymerizationof 2.0-4.5% of nano silicon dioxide, 10.0-15.0% of cross-linked polyethylene and 45.0-55.5% of polyurethane and has an interpenetrating reticular structure. The invention also relates to a preparationmethod of the surface layer of the high-pressure resistant balloon, wherein the preparation method comprises the following steps: mixing 2.0-4.5% of nano silicon dioxide, 10.0-15.0% of cross-linked polyethylene and 45.0-55.5% of polyurethane, and conducting initiating at 160-200 DEG C, so that the compound having the interpenetrating reticular structure is obtained, wherein the percentage is percentage by weight. The balloon is relatively high in compressive strength, good in compliance and stability and relatively low in moisture absorption.