The invention discloses a steel plate for Ni-Mo low-temperature high-ductility X100 pipe fittings. The steel plate is prepared from the following chemical components in percentage by weight: 0.09-0.12% of C, 1.5-1.9% of Mn, 0.1-0.3% of Si, less than or equal to 0.003% of S, less than or equal to 0.015% of P, 0.04-0.065% of Nb, 0.008-0.003% of Ti, 0.02-0.10% of V, less than or equal to 0.06% of Alt, less than or equal to 0.010% of N, less than or equal to 0.006% of O, 0.40-0.50% of Mo, less than or equal to 0.35% of Cu, 0.51-0.65% of Ni, less than or equal to 0.35% of Cr, less than or equal to 0.01% of Ca and the balance of Fe. The manufacturing process of the steel plate comprises liquid steel smelting, external refining, plate blank reheating, TMCP process and quenched-tempered heat treatment; the finished product has high strength and high low-temperature ductility, and is welded and matched with an X100 main body pipeline; the process window of the heat treatment is widened by the ratio of the components Ni and Mo, and therefore, the yield and the percent of pass of the steel products are increased.