As it was difficult to solve the near wall characteristics of flow field in softness abrasive flow machining (SAFM) on mould structural surface, a method for simulation the flow characteristics based on the low Re number k-ε model was proposed in this paper. The U-shaped tube was used as specific simulation object. The motion law of particles and related parameters were calculated and the precision machining mechanism of SAFM was discussed. Simulation results show that the micro cutting of abrasive flow mainly appears as the transposition of cutting location influenced by the particle pressure, and as the variation of machining efficiency influenced by near-wall particle velocity. Thus via control of the inlet velocity and its corresponding machining time, it is supposed to work out the machining process according with the machining requirements. By tracking near-wall particles, it can be confirm that the movement of near-wall abrasive particles is similar to stream-wise vortices. The cutting traces on workpiece surfaces assume disorderly arrangement, so the feasibility of SAFM method can be reaffirmed.