The invention discloses a fine-gauge single weft knitted fabric which comprises a fabric body. The fabric body is the fabric of a weft plain stitch plating stitch structure; the fabric is characterized in that the fabric takes 120S long-staple cotton yarn as surface yarn and takes 20D low-temperature type spandex as ground yarn, warp and weft plain stitch plating stitch is knitted into a blank fabric which is subjected to multiple post treatment processes, and a singed blank fabric is obtained; the post treatment processes comprise singeing, enzyme treatment, soft stentering setting and calendering technologies. Accordingly, the fine-gauge single weft knitted fabric is high in fabric count, soft in hand feeling and smooth, the fabric surface is smooth and has the drape effect, the fabric has the good elasticity and extensibility, the making technology is simple, and the fabric is suitable for high-end knitted underwear.