The invention discloses a nano microcrystalline cubic nitrification boron nitride abrasive cloth and a method for making the same. The method comprises: metal layers are distributed at intervals and coated on both sides of a substrate correspondingly, and the nano microcrystalline cubic boron nitride is embedded in the metal layers. Because the upper side and the lower side of the substrate are coated, metal base layers are formed at intervals on the substrate, and the nano microcrystalline cubic boron nitride is embedded in the metal layers simultaneously, the firmness strength of the nano microcrystalline cubic boron nitride powder embedded in the metal layers is higher. The formed nano microcrystalline cubic nitrification boron nitride abrasive cloth has the advantages of abrasion resistance, long service life, wide processing range and high polishing and grinding precision. The coated metal base layers are arranged at intervals on the nano microcrystalline cubic nitrification boron nitride abrasive cloth to make the abrasive cloth have certain flexibility, so the abrasive cloth can be used for precisely polishing and grinding products with multi-curve surfaces and complicated shapes.