The invention discloses a processing technology for super-imitated-cotton/fine-denier damp conduction polyester comfortable mercerized velvet warp knitting fabric. The processing technology comprises a super-imitated-cotton fiber technology, a fine-denier damp conduction elasticated polyester filament yarn elasticating technology, a warping technology, a warp knitting fabric weaving technology, a warp knitting fabric dyeing technology and a warp knitting fabric tidying technology. Fine-denier polyester with the damp conduction function and super-imitated-cotton fiber yarn are used for interweaving, the processes of weaving operation conducted by an imported warp knitting machine of a high machine number in the TM2 series and hydrophilic soft finishing conducted by a polyether modified organic silicon finishing agent are conducted, so that the super-imitated-cotton/fine-denier damp conduction polyester comfortable mercerized velvet warp knitting fabric with the good wearability is developed, the developed warp knitting fabric has the advantages of softness, heat retention, a skin-touch friendliness and comfort of cotton and has good mechanical property and heat resistance of polyester, certain defects of common polyester warp knitting nap type knitted products are overcome in the aspect of wearability, and the level and the additional value of the product are improved.