The invention discloses a sea-island microfiber leather processing process which includes a step S1 of spinning sea-island microfiber, adopting a figured sea-island method to spin sea-island microfibers; a step S2 of preparing sea-island microfiber non-woven fabrics, causing the sea-island microfibers to undergo opening, carding, lapping, pre-needling and needling, to obtain the sea-island microfiber non-woven fabrics; a step S3 of performing ultrasonic softening treatment on the sea-island microfiber non-woven fabrics; a step S4 of impregnating and curing the sea-island microfiber non-woven fabrics, impregnating the sea-island microfiber non-woven fabrics in resin liquid, performing repeated squeezing, and performing ultrasonic processing through an ultrasound instrument and drying through a drying oven, to obtain a sea-island microfiber leather base; and a step S5 of performing decrement, softening, expanding drying forming, skin kneading and dyeing, to obtain finished sea-island microfiber leather. According to the sea-island microfiber leather processing process, process arrangement is reasonable, organic matter volatilization in the production process is less, the sea-island microfiber leather processing process is environmentally friendly and is easily impregnated, the coloring speed is appropriate, and the prepared sea-island microfiber leather is uniform in color and good in softness.