The invention relates to a soft SMS composite non-woven material. The soft SMS composite non-woven material is in a three-layer structure. The structure comprises ethylene copolymerization modified polypropylene spun-bonded non-woven material on an upper layer and on a lower layer, and an ethylene copolymerization modified polypropylene meltblown non-woven material on a middle layer. The surface density of the soft SMS composite non-woven material is 10-100 g/m<2>, longitudinal strength is 40-232 N/5cm, longitudinal elongation at break is 60-130%, longitudinal bending rigidity is 100-1000 cN.cm, longitudinal bending length is 1-5 cm, horizontal strength is 30-164 N/5cm, horizontal elongation at break is 50-120%, horizontal bending rigidity is 80-500 cN.cm, and horizontal bending length is 2-6 cm. The soft SMS composite non-woven material is soft in hand feeling and long in service life. In addition, the invention also provides a manufacturing method for the soft SMS composite non-woven material.