By combing the polyester fibers with a carding machine, a fiber web was obtained, then the fiber wet paper formed by dehydrating the wood pulp suspension and polyester fiber web were reinforced with high-pressure water needles to obtain a polyester wood pulp composite spunlace fabric. By combining the oil absorption and good mechanical properties of polyester fibers with the water absorption of wood pulp fibers, polyester wood pulp fabric are widely used in dry towels, household cleaning towels, disposable towels, precision wiping cloths, medical protective clothing, etc.