This study aimed to investigate effects of dry salt-curing processing on content and composition, antioxidant activity and bioaccessibility of polyphenolic compounds in Sanhua Plum (Prunus salcina LindI.). The free and bound phenols in Sanhua plum were 14.81 mg GAE/g DW and 9.25 mg GAE/g DW, respectively, and salting process significantly reduced 65.90% the free phenol contents, significantly increased 45.84% the bound phenol contents. Salt-curing caused a significant decrease in free phenolic content whereas a significant increase in bound form. The concentration and distribution of individual phenolic compounds in Sanhua plum were changed by salt-curing processing. The concentration of epicatechin, quercitrin, quercetin-hexoside and procyanidin B2 was decreased, while 4-hydroxybenzoic acid, chlorogenic acid and cryptochlorogenic acid contents were increased after salt-curing. DPPH· and ABTS+· antioxidant activities of free phenolics were decreased, while DPPH· antioxidant activities of bound phenolics were increased by dry salt-curing processing. The phenolic bioavailability of fresh and salt-cured plums was 49.50% and 34.80%, respectively. The obtained data provides a theoretical basis for the processing of preserved fruits products.