The invention provides a finishing method of non-permeable cattle corrected grain leather, which comprises the following steps: grinding the surface, removing dust, precoating, carrying out vacuum drying, carrying out secondary surface grinding, carrying out secondary dust removal, cleaning the surface, brushing a bottom coat, embossing, spraying a surface coat, spraying gloss oil, carrying out secondary embossing, ironing and the like. According to the corrected grain leather prepared by the finishing method provided by the invention, the grain has similar flatness and fineness to the whole grain as well as favorable defect covering power, and the leather body is flat, soft, full and resilient, and has the advantages of even surface gloss, uniform color and no greasiness; and the leather body also has the advantages of high smoothness, no crease, no loose grain, no crack grain, no decolorization and no slurry cracking. The invention solves the problems of diffused coating, slurry cracking, exposed ground, crude and creased grain and the like in the non-permeable defective cattle corrected grain leather, and is suitable for finishing corrected grain leather.