The invention discloses abalone shell pearl layer powder and a processing method of the abalone pearl layer powder. Abalone shell is used as a raw material, abalone shell pearl layer with an aragonite structure is prepared through a crushing process, the prepared pearl layer powder has the characteristics of solubility in acid, insolubility in acid and insolubility in water, and the content of aragonite calcium carbonate is equal or greater than 94 percent; the prepared pearl layer powder has the original nacreous luster of the inner layer of the abalone shell, and the removal rate of impurities such as calcium carbonate with a non-aragonite structure, cuticle, prismatic-calaite layers, algal pigment and the like is not lower than 91 percent. According to the invention, under a lower temperature condition, an acid solution with lower concentration is adopted, the impurities can be removed within short time through acid pickling, a medicinal composition pearl layer is retained to a great extent, superfine grade and nanoscale pearl layer powder can be further obtained through smashing, the conception is novel, the raw materials are rich, the production efficiency is high, the production cost is low, the processing technology is simple, green environmental protection is achieved, the implementation is convenient, the abalone shell pearl layer powder conforms to industrial development trend of traditional Chinese medicine modernization and internationalization, and a greater generalization performance is achieved.