The present invention relates to a calcium dibutyacyladenosine cyclophosphate salt crystal, the crystal structural formula being C72H92Ca2N20O32P4•9H2O, having an orthorhombic crystal system, space group P212121, number 19, the cell parameters being a=16.2439(7)Å, b=21.4366(9)Å, c=27.7464(11)Å, α=β=γ=90°, Z=4, cell volume V=9661.7(7)Å3, R=0.07, the crystal true density being 1.455kg/m3, each cell having four smallest asymmetric units, each smallest asymmetric unit only including four dibutyacyladenosine cyclophosphate anions, two calcium ions and nine crystallisation water molecules. The bulk density of a crystalline powder is greater than 0.35g/mL, the tapped density is greater than 0.38g/mL, and the HPLC purity is greater than 99.2%.