The invention relates to a processing method of food and beverage waste material, which is characterized in that steps are as follows in sequence: a sorting step, a braising and boiling step, a squeezing step, a drying step, a screening and packing step, wherein, in the braising and boiling step, the food and beverage waste material after the sorting step is braised and boiled for 10 to 30 minutes at the temperature of 35 to 55 DEG C. Partial liquid separated from the squeezing step is separated by a horizontal centrifuge, a separated solid or solid-liquid mixture steps in the drying step, the separated liquid utilizes waste heat in the dry step to concentrate, partial condensed water and exhaust gas are discharged, and then the concentrated liquid is sent to the horizontal centrifuge for circular separation. The technique method is more reasonable, the nutritious substance of food giblets can be fully utilized, and the liquid loss after being squeezed and filtered is prevented, at the same time, environmental pollution is avoided and reduced, and the production cost is lowered.