The present invention relates to the preparation technology of non-woven fabrics, in particular to a preparation method of toilet soft cotton towel, which comprises the following preparation steps: A, stock preparation: combed cotton linter fibers and combed cotton linter fibers Add water to mix and stir evenly, then add degreasing or degreasing bleaching agent to degrease or degrease and bleach the cotton fiber, send it to the filter system to screen out sand and impurities to obtain cotton cellulose pulp, and finally perform beating treatment on the cotton cellulose pulp B, preparation of fiber suspension: add a pH regulator to the fiber slurry after the beating treatment in step A, and simultaneously stir the fiber slurry to make the fiber slurry mix uniformly, and the pH value of the fiber slurry after mixing is uniform 5-7.5, then add water to prepare the fiber suspension of 0.005%-0.03% cotton fiber mass concentration; C, wet-laid; D, spunlace reinforcement; E, drying, the method adopts cotton fiber to prepare toilet cotton Soft towel, saving resources and environmental protection.