A smart SD card and a method of accessing the same are disclosed, which resolve a problem of incompatibilities between drivers of various smart SD cards. The smart SD card includes a SD interface (201), a SD memory (203), a smart card (204) and a SD controller (202). The method of accessing the SD card includes: an application program performing a write operation on the smart card interface file and notifying the SD controller establishing a communication connection with the smart card; the application program reading the interface file and receiving response data returned by the smart card via the SD controller; the establishing of the connection being successful, the application program writing the smart card operation commands into the interface file, and the SD controller forwarding the commands to the smart card; the application program reading the interface file and receiving response data returned by the smart card via the SD controller.