The invention provides a method for extracting and processing high-purity lemon oil. The method comprises the steps of (1) selecting; (2) cleaning; (3) cold grinding: cold grinding lemon surface at normal temperature through a cold grinding oil extractor, wherein rotating speed of a grinding roller is 160-170 rpm, cold grinding duration is 90-110s, epidermis removal rate of the cold ground lemon is no less than 90%, endothelium is exposed and epidermis after cold grinding is in a villous form, epidermal oil bag of the lemon is completely punctured, and meanwhile extraction of lemon juice is not affected; (4) spraying: spraying the lemon cold ground by the step (3) through warm water at 30-38 DEG C, wherein water consumption is 4-5m<3>/hour, thus obtaining a lemon oil extracting liquid; (5) primary separation; (6) secondary separation; and (7) canning finished product. According to the method disclosed by the invention, lemon epidermis removal rate is more than 90%, lemon oil extraction rate is improved and acid value is controlled within a low-limit range; and through warm water spraying, the method greatly improves elution property and increases lemon oil collection efficiency, so as to increase extraction rate of purified lemon oil to be more than 0.05%.