The invnetino discloses a method for preparing high performance carboxylic acrylonitrile butadiene rubber latexes. The carboxylic acrylonitrile butadiene rubber latexes use an emulsion polymerization process which uses styrene-butadiene latexes as seeds, are dropped with a part of monomers, use butadiene and acrylonitrile as main monomers, use unsaturated carboxylate and are assisted by multi-functional monomers such as multiple double bond crosslinking monomers, and use a complex emulsifier system which is reactive emulsifiers and less anionic emulsifiers when polymerizing, wherein persulfate is an initiator, alkyl sulfhydryl is a molecular weight regulator and other assistants, the reaction temperature is 40-60 DEG C, and the conversion rate is above 98%. Raw materials which are dropped during the production process of the high performance carboxylic acrylonitrile butadiene rubber latexes are dispersed by adopting an ultrasonic homogenizer or a high pressure homogenizer, thereby forming 50-500nm steady miniemulsion, and then being dropped into a reaction kettle. The carboxylic acrylonitrile butadiene rubber latexes which is prepared through the method for preparing the high performance carboxylic acrylonitrile butadiene rubber latexes is 100-120nm in particle size, is excellent in mobility, moderate in viscosity, excellent in mechanical stability and chemical stability, greatly improves toughness and bonding strength, and is particularly suitable to soak gloves, surgical gloves and wear-resistant materials and the like.