In order to investigate the anti-frost effect of different heat preservation materials used in the concrete lining channels. The paper conducts a comparative analysis of the temperature of canal foundation, frost heave and economical efficiency of polystyrene board and polyurethane board, through the test at Hamatong Irrigation Area in Heilongjiang Province. The findings are as follows: First, the laying of thermal insulation board under the lining layer of the irrigation ditch can effectively reduce or prevent the frost heaving failures of the foundation soil. Second, polystyrene board thicker than 8 cm or polyurethane board thicker than 4 cm is the ideal choice for Hamatong Irrigation Area and similar areas in terms of the insulation and anti-frost effect. Polyurethane board is much better than polystyrene board in terms of the insulation and anti-frost effect. It is also found that a 4 cm-thick polyurethane board performs similarly as an 8 cm-thick polystyrene board. The polyurethane board is better in terms of heat preservation, but the cost is 30% higher than the polystyrene. Given the lower cost of polystyrene board, it is suggested that polystyrene board is more suitable to be popularized and applied in practical engineering.