As polydimethylsiloxane （PDMS） is a high elastic material rather than a hard and brittle material at room temperature， the processing efficiency is very low or even zero by using micro-abrasive air jet to process it， and a large number of abrasive particles will be embedded into the surface of PDMS. When the cooling of PDMS is incomplete， that is， in the transition state between the high elastic state and the glass state， the machining of PDMS using cryogenic micro-abrasive air jet will still have a very serious abrasive embedding phenomenon， resulting in poor processing effect. To solve this problem， this paper uses ANSYS Fluent software to conduct heat transfer simulation analysis on PDMS to obtain the internal temperature change of PDMS， so as to calculate the cooling rate in the depth direction of PDMS. At the same time， the same process parameters are used to process micro holes on the surface of PDMS， and the maximum average erosion processing rate in the depth direction of PDMS can be calculated. Finally， it is found that the cooling rate is much faster than the erosion processing rate. According to the analysis results of heat transfer simulation， single-factor experiments are carried out to explore the effect of feed speed v， processing distance D， erosion angle α， and processing pressure p on the processing performance of PDMS， which provides an important reference for further research.