The invention relates to a PVA elastic anti-blocking abrasive belt and a manufacturing method thereof. The PVA elastic anti-blocking adhesive belt comprises apolyvinyl alcohol concave-convex sponge, a PVC soft film, a bottom rubber layer, a composite rubber layer and an abrasive material, wherein a front face of the polyvinyl alcohol concave-convex sponge is covered with dot patterns, namely, patterns formed by a plurality of hemispherical salient points arranged uniformly, and voids between adjacent salient points are connected to form a communicating groove; the PVC soft film is formed on the back face of the polyvinyl alcohol concave-convex sponge; the front face of the polyvinyl alcohol concave-convex sponge is coated with the bottom rubber layer; the upper surface of the bottom rubber layer is coated with the composite rubber layer; the lower end of the abrasive material is embedded into the bottom rubber layer, and the upper end of the abrasive material protrudes from the upper surface of the composite rubber layer; and recessed positions, corresponding to the communicating groove, of the surface of the abrasive belt communicate with one another to form a chip removal groove. The PVA elastic anti-blocking abrasive belt has the properties of blocking prevention and elastic grinding, and also the advantages of simple process, low equipment investment, low cost, wear resistance, long service life, no toxicity, and the like.