The invention relates to the livestock resource utilization field, and provides a cattle-sheep dung recycling processing method including the following steps: drying cattle-sheep dung in the sun, preparing a culture material, carrying out high temperature heap-curing, and carrying out farmland fermentation. The culture material comprises the components in parts by mass: 50 parts of dried cattle-sheep dung, 10 parts of rice straw, 10 parts of straw, 5 parts of plant ash, 3 parts of calcium superphosphate, and 2 parts of lime. The cattle-sheep dung production process is simple and effective, especially adapts to fungi breeding and breeding seedling of other plants, can significantly improve the activity of seeds, and improves the survival rate. At the same time, a large amount of dung generated from large cattle and sheep breeding is also effectively solved, local related industry links are promoted, the costs of animal breeding and plant planting are reduced in a double-sided mode, and supplement with each other is achieved.