The invention discloses PU (Poly Urethane) double-layer crystal mirror leather and a laminating method thereof. The laminating method comprises the following steps: step 1, coating a wet-process PU layer above base cloth; step 2, coating the wet-process PU layer with the dry-process PU grain layer; 3, overprinting a printing layer on the dry-process PU grain layer to obtain a first-stage semi-finished product; 4, coating the mirror release paper with transparent polyurethane elastomer slurry, drying to form a transparent polyurethane elastomer, coating the transparent polyurethane elastomer with polyurethane slurry, and drying the polyurethane slurry to be half-dry to serve as an adhesion layer to obtain a second-stage semi-finished product; 5, injecting an auxiliary agent on the printing layer of the first-stage semi-finished product, and then attaching the adhesion layer of the second-stage semi-finished product; and 6, the bubble row is squeezed out of the outer surface obtained after the first-stage semi-finished product and the second-stage semi-finished product are compounded, then the PU double-layer crystal mirror surface leather is manufactured through attaching, drying and cooling in sequence, and the PU double-layer crystal mirror surface leather has the advantages of being high in crystal feeling, good in permeability and the like mainly through the design of all the steps.