The invention provides a universal chemico-mechanical polishing solution, belonging to the field of ultra-precision processing of superhard materials. The universal chemico-mechanical polishing solution comprises the following components: a zirconia abrasive, an analytical-pure sodium silicate reagent and deionized water. The zirconia abrasive and sodium silicate are separately added into the deionized water at room temperature, and shaking in an ultrasonic device is carried out for 5 min to obtain the chemico-mechanical polishing solution. In the polishing solution, the concentration of zirconia is 0.05-0.09 g/ml; the particle size of zirconia is a range of 0.05-0.2 [mu]m; and concentration of the sodium silicate is 0.05-0.12 g/ml. The chemico-mechanical polishing solution is for generalpurposes and can be used for polishing sapphire crystals, quartz, diamond, silicon wafers and tungsten alloy materials. Compared with conventional polishing solutions, the chemico-mechanical polishingsolution of the invention has the advantages of reduced crystal surface roughness and no damage defects. Moreover, the novel polishing solution is low in cost and synthesized without special process,and all the components of the polishing solution do not cause environmental pollution.