There are provided novel crosslinked fluorine-containing elastomer fine particles, a process for preparing crosslinked fluorine-containing elastomer fine particles and a resin composition comprising the same. The crosslinked fluorine-containing elastomer fine particles are crosslinked fluorine-containing elastomer fine particles having a gel fraction of not less than 85 % by mass or crosslinked fluorine-containing elastomer fine particles obtained by crosslinking fluorine-containing elastomer particles having at least three iodine atoms per one polymer molecule at an end thereof. The composition is one comprising those fine particles and a synthetic resin. The preparation process is a process for preparing crosslinked fluorine-containing elastomer fine particles, characterized by subjecting peroxide-crosslinkable fluorine-containing elastomer particles to peroxide-crosslinking by heating an aqueous dispersion comprising the fluorine-containing elastomer particles, a peroxide and a polyfunctional unsaturated compound.