By combing the polyester fibers with a carding machine to form a fiber web, then the polyester fiber web and the fiber wet paper formed by dehydrating the wood pulp suspension are reinforced with high-pressure water 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 instrument wiping cloths, medical protective clothing, etc.