The invention relates to a gas-assisted SAGD method for exploiting super heavy oil; the selecting layer thickness is 530m, remaining oil saturation is more than 0.50, oil layer thickness is more than 10.0m, horizontal permeability is more than 250md, the ratio of the vertical permeability to the horizontal permeability is more than 0.1, the oil layer porosity is more than 0.20, continuous distributed impermeable clay and intercalated shale oil pools do not exist in the oil layer; a horizontal well is drilled between soaking vertical wells, the well spacing is 35m or a pair of horizontal wells are drilled at the bottom of the oil layer, the vertical distance is 6m; swallowing is carried out for 3 stages, when the hot communication is formed between the wells, the vertical wells is used to inject steam continuously, the production of horizontal wells is 3 years, then the vertical wells is used to inject nitrogen and steam until the underground volume ratio is 0.5 and the total injection rate of nitrogen is 0.10PV, then the steam is injected continuously, the steam injection rate is 1.4m / d.ha.m, the dryness of steam at the bottom of wells is 70%, the production-injection ratio is maintained at 1.2; the recovery percent is increased by 6.0-9.0% and the oil-steam ratio is improved by 0.02-0.05.