By considering the effect of the deformation of coal or rock in reservoir, skeleton coal powder stripping, coal powder migration and deposition in pore, and coal powder block at pore throats on the physical property parameters of coal or rock, and considering the solution of coalbed methane in water and fluid source sink term, a mathematical model of fluid-solid coupling percolation with coal powder in coal reservoir is established, which provides theoretical foundation for numerical simulation of CBM development.