Considering the demand of precision in mould structural surface polishing method, a new method based on soft abrasive flow machining(SAFM) was proposed, which was supposed to achieve polydirectional and multi-angle cutting acting on the surface of the workpiece by utilizing the irregular motion of both wear particles and the media in turbulence flow. Thus as the monodirectional marks on the machined surfaces was eliminated, the disadvantage in machining precision in conventional abrasive flow machining(AFM) method would be overcome. According to the particle distribution characteristics of SAFM, a two-phase dynamic model of abrasive flow oriented to SAFM combined with Discrete Phase Model(DPM) was built to analog simulation with the software Fluent. Sequently the mechanism of ultraprecision machining towards mould structural surface was analyzed briefly. Simulation results show that the abrasive efficiency along the flow passage can be influenced by the development of turbulence and the distribution of dispersed phase. Thus there a specific region can be obtained in the passage in which the abrasive efficiency is relatively stable.