Viscose-based carbon fiber graphite felt is made of viscose-based short fiber needle-punched felt as raw material, which is processed by oxidation, low temperature carbonization, high temperature carbonization and graphitization. The unique structure of the viscose base also solves some significant problems of polyacrylonitrile graphite felt, such as rough surface, sticking hands, and easy powdering at high temperature, etc. Compared with polyacrylonitrile graphite felt, the electricity saving rate is more than 15% and the service life of the material is greatly improved. The viscose-based carbon fiber graphite soft felt is produced by a continuous production line, and the continuous length can reach more than 100 meters. It has the characteristics of uniform felt surface, uniform electrical conductivity, light weight, high temperature resistance and corrosion resistance.