NOVELTY - Preparing silsesquioxane complex catalyst, comprises e.g. opening a silicon-oxygen bond using a strong acid as a catalyst to obtain polycondensed trihydroxy polyhedral oligomeric silsesquioxane (POSS) trisilanol, dissolving the POSS trisilanol in benzene or tetrahydrofuran to obtain a solution A, where a molar ratio of the strong acid to the POSS is 3-6, and quaternizing metal halide to obtain quaternized metal halide using benzene as the solvent to dissolve the quaternized metal halide to obtain a solution B of metal salt.    USE - The method is useful for preparing silsesquioxane complex catalyst, which is useful for direct formic acid fuel cell.    ADVANTAGE - The method is simply and effectively preparing the silsesquioxane complex catalyst with high quality and long service life in an environmentally friendly manner.    DETAILED DESCRIPTION - Preparing silsesquioxane complex catalyst, comprises (1) opening a silicon-oxygen bond using strong acid as catalyst to obtain polycondensed trihydroxy polyhedral oligomeric silsesquioxane (POSS) trisilanol, dissolving the POSS trisilanol in benzene or tetrahydrofuran to obtain solution A, where a molar ratio of the strong acid to the POSS is 3-6, (2) quaternizing metal halide to obtain the quaternized metal halide, and dissolving the quaternized metal halide using benzene as the solvent to obtain solution B of metal salt, (3) adding catalyst of 1-2 times of the molar amount of POSS trisilanol to the solution A, stirring the solution for 12 hours and then adding the solution B of 1-2.5 times of the molar amount of the solution A to the mixture, stirring the solution, connecting a transition metal salt on to the POSS and then performing recrystallization to obtain the POSS complex, and preparing the POSS complex into 1 mole/l of solution C using hexane, (4) adding 5% of perfluorosulfonic acid polymer solution of 5-15% of the solution C, magnetically stirring the solution to obtain anode catalyst emulsion D, and (5) uniformly coating the solution D on to a carrier electrode, drying the carrier electrode in vacuum under protection of inert gas to obtain anode oxidation catalyst.