The invention relates to a exquisite kraft paper and the preparation method, which is that: more than 60% masson pine, less than 15% Chinese fir and less than 40% hardwood are prepared, steamed and boiled, washed and screened, oxygen delignified and blesched, then is made into a sulfate micro-bleaching pulp, the whiteness of the pulp is 24-34%, the beating consistensy is 3.5-4.0%, the beating degree is 26-34 degree SR, and the wet weight is 10-15 g. after carried on beating, the kraft paper is made by that the pulp is carried on desanding, flavoring, the fine screening of a pressure screen, molding, pressing, drying, curling, rewinding and packing. The quantitative product is 40-120 g / M<2>, the broke resistance index is less than 1.7 Kpa.m<2> / g, the surface water absorption is 25-45 g / M<2>, the whiteness is 21.5-30%, the water content is 6-11%, the lead content (weighting as Pb) is less than or equal to 3 mg / kg, the arsenic content (weighting as As) is less than or equal to 0.8 mg / kg, the fluorescent substances are 254 nm and 365 nm, the decolorization test (water, n-hexane) shows negative, the coliform group content is less than or equal to 30 per 100 g, and the pathogenic bacteria content is 0.