The invention relates to a method for making high-grade sheep skin soft upper leather from inferior sheep skin, which comprises: dying, polishing leather, spraying sarcenet oil, mending, smoothing, grounding using grounding agent, brushing and scraping using multi-membrane agent several times, plucking skin, beating soft, scraping skin, Spraying surface slurry, spraying fixation agent, spraying hand feeling agent, ironing etc. Grounding agent is formulated by cation compound resin, non-ionic wax, cation color cream and water. Multi-membrane agent is formulated by non-ionic caseose-free color cream, compound resin, small molecule acroleic acid, swelling resin etc. Surface slurry is formulated by color cream, non-ionic wax, compound resin, silicon casein, flexible acroleic acid, paint slurry etc. fixation agent is formulated by water and aqueous gloss oil. Grounding agent is used mechanically and manually in the invention. Multi-membrane agent ,surface slurry and fixation agent have low cost , little pollution and can make high-grade sheep skin soft upper leather from inferior sheep skin.