In order to get low-density waste paper fiber-based material with better performance, the influence of Salix fiber dosage on the performance of the material was studied. The low-density waste paper fiber-based material was prepared by the secondary foaming method incorporating mechanical foaming method and chemical foaming method, waterglass sol-gel method, boron flame-retardant method, as well as constant temperature and blasting air drying method. The density and mechanical performance of the samples were tested, and the material structure and properties were characterized using test methods such as LOI and thermal gravimetric. When the Salix fiber incorporation (mass fraction) was 40%~60%, the density of the material was about 16.52 kg/m3, the compressive strength could reach 21 kPa, the rebound rate could reach more than 60%, LOI could reach 31.2%, the material had good thermal stability and stable structure. The material density, compressive strength, compressive strain, flame resistance and other properties were all affected by the incorporation of Salix fiber.