The present invention provides a porous material conduit and a method for preparing the same, wherein the porous material conduit includes a porous material basal body and one or more conduit-shaped structures formed in the porous material basal body by laser, and method includes the steps of providing a porous material basal body and injecting a laser beam there into, so as to form a conduit-shaped structure in the porous material basal body to obtain a desired porous material conduit, thereby overcoming the drawback of damages to the porous material basal body caused by an uneven force applied when employing a conventional hole drilling technique. Moreover, a plurality of conduit-shaped structures in a multidirectional intersecting alignment may be easily obtained by adjusting relative displacements and varying the injection angle, of the laser beam with respect to the basal body and of the laser beam.