The work aims to realize high efficiency and high quality of soluble fixed soft abrasive film polishing for micro optical devices, and study the preparation process and polishing performance of soluble fixed soft abrasive films. The influence of raw materials such as soluble resin, insoluble resin, abrasive and film substrate on film formation and polishing performance were studied. The preparation process of soluble fixed soft abrasive polishing films was explored. And the polishing performance of films was verified with the optical fiber connector as a processing object. Experimental results indicated that when the abrasive was double-peak SiO2, the binder was a "soluble" mixed resin composed of epoxy resin (95wt.%) and polyacrylic resin (5wt.%), the abrasive coating layer could be gradually dissolved. Adding 5wt.% silicone rubber to the abrasive coating layer could adjust the elastic modulus and hardness of the abrasive coating layer after film formation, so that the film had both polishing performance and durability. Corona treatment of PET film substrates could enhance its surface adhesion. Polyurethane resin containing 1wt.% organosilane coupling agent was selected as the connecting agent for PET substrates and abrasive coating layers. It has good bonding strength and there were no cracks on the surface after film formation. The results of optical fiber end face polishing experiments showed that the polishing performance and durability of soluble fixed soft abrasive polishing films were superior to that of Japanese NTTAT polishing films. After the soluble fixed soft abrasive polishing films were used for 25 times, the surface of optical fiber end face could still keep the smooth, the curved surface shape was complete, the surface roughness Ra was less than 5 nm, the return loss was greater than 45 dB, and the connection loss was less than 0.1 dB. In conclusion, soluble fixed soft abrasive polishing films can achieve efficient and precise polishing of fiber end faces.