The invention discloses an ABC superfine dry powder anti-reburning fire extinguishing agent. The fire extinguishing agent comprises the following components in percentage by weight: 85-90% of monoammonium phosphate, 1-2% of mica, 2.9-8.8% of silicon dioxide, 2-3% of ammonium sulfate, 2-3% of hydrogen-containing silicone oil, and 0.1-0.2% of fluorocarbon. The fire extinguishing agent is fast in fire extinguishing response, is good in powder diffusing performance, is easily suspended in burning space to form stable aerosol, is fast in heated decomposition, is quick in endothermic reaction, has strong capacity of capturing free radicals, has largely improved fire extinguishing efficiency. Moreover, the fire extinguishing agent is good in water repellency, is strong in flowing property, is strong in electrical insulating property and caking resistance, is low in corrosion, and is not easy to cake. The fire extinguishing agent can be preserved for a long time in a sealed container filled with nitrogen and argon. Because silicon dioxide, mica and ammonium sulfate are low in cost and can be easily purchased, the fire extinguishing agent can be conveniently produced in large scale. The fire extinguishing agent is simple in preparation process, causes no harm to humans, animals and the environment, and after the fire is extinguished, the environment is easy to clean and corrosion of equipment is low.