The invention discloses a high-efficiency composite 
grinding sheet and a manufacturing method thereof. The high-efficiency composite 
grinding sheet comprises a base material, base gel, an 
abrasive material and composite gel. The 
abrasive material is attached to the base material through the base gel and the composite gel, the back of selected steel vulcanized 
fiber paper is coated with the base gel through at least one of the methods of roller painting, blade 
coating and flat 
coating; the selected 
abrasive material is ground into abrasive material particles which are evenly mixed with the composite gel, and then the back of the selected steel vulcanized 
fiber paper with the base gel is coated with the mixture; a semi-finished product coated with the base gel and the composite gel is detached and sequentially undergoes a 
post curing process, a flexure and water entrainment process, a 
laser cutting process, a steel vulcanized 
fiber paper anti-deformation 
processing process and a storing process so as to support a 
grinding sheet finished product. The grinding sheet is sharp, long in service life, resistant to high temperature after being ground, and good in 
moisture resistance. The manufacturing method can effectively prevent deformation, and the product is large in tensile strength, good in adhesion and strong in grinding performance.