The invention provides a sulfur-free sugar-free pearl plum preserved fruit processing method, and belongs to the technical field of preserved fruit processing. The method includes the step: successively performing hardening, color-protecting, saccharifying, ultrasonic-assisted sugar-permeating, two-time vacuum sugar-soaking and drying combined processes for pearl plum pulp to prepare pearl plum preserved fruits. Ultrasonic-assisted sugar-permeating is performed under the condition of ice bath, saccharifying liquid in sugar-permeating comprises, in weight percentage, 25%-35% of maltitol, 0.01%-0.02% of acesulfame potassium, 0.3%-0.5% of CMC-Na, 4%-8% of edible cassava flour and 0.05%-0.15% of guar gum. The method is simple to operate, prepared pearl plum preserved fruits are bright in color and luster, full in tissue structure, special in flavor, palatable in sweet and sour taste, medium in hardness, good in storage performance and suitable for more consumer groups, original nutritive value of pearl plum is reserved, and browning and permeated sugar outside are avoided when the preserved fruits are hermetically stored for 6 months.