The invention relates to the technical field of rice processing, particularly to a polished rice processing method with the rice embryo content more than 80%. The method comprises steps as follows: winnowing, impurity removal, dust removal, primary magnetic separation, primary stone removal, husking, rice bran separation, secondary stone removal, secondary magnetic separation, coarse grinding, fine grinding, classification, polishing, wind screening, color sorting and packaging. Proper embryo pulp or mixed pulp is sprayed on surfaces of rice grains repeatedly, so that nutrient elements in the rice are difficult to remove during processing, on the contrary, the content of the nutrient elements in the rice is increased, the nutrient structure and the taste of the rice are improved, all nutritive indexes meet requirements of the Food Hygiene Law, the rice embryo content of the processed rice is more than 80%, the polished rice degree is more than 95%, and the broken rice content does not exceed 5%.