Aiming at the problems existing in the current simple cryogenic micro-abrasive air jet machining experimental equipment， we develop a micro-channel special machine tool for cryogenic micro-abrasive air jet machining. The machine tool is mainly composed of a micro-abrasive air jet generating part， a cooling part， a machining part， an abrasive recovery part and a control system part. Firstly， the overall design of the machine tool is performed to ensure it has reasonable layout and stable structure. Secondly， the overall design， theoretical calculation and simulation analysis of the core component cooler of the machine tool are carried out， and the rationality of the design is verified by temperature measurement experiment. The PLC controller and liquid nitrogen level monitor are used to realize the automatic temperature control of the cooler. Finally， the four-dimensional mobile platform is designed and controlled through the human-machine interaction interface. The verification experiment shows that the machine tool can achieve effective erosion removal of polydimethylsiloxane （PDMS） at low temperature， and the processing effect is significantly better than that at room temperature， which can meet the diversified application requirements of microfluidic chips.