The invention relates to a liner of a bi-directional oil guiding oil heating roller and capable of adapting positive and reverse rotation of a roller body. A positive flow guide groove and a reverse flow guide groove are formed in the outer surface of a liner main body, conduction oil enters a positive flow oil cavity through an oil conveying shaft pipe at the oil inlet side, part of conduction oil forwards flows into a positive flow oil cavity at the oil outlet side through the positive flow guide groove, and then flows out through an oil conveying shaft pipe at the oil outlet side, and therefore, the process of heating the roller body with positive flows is finished; the other part of the conduction oil enters a reverse flow oil cavity at the oil outlet side through a middle transitional guide pipe, flows into a reverse flow oil cavity at the oil inlet side through the reverse flow guide groove, flows back to the positive flow oil cavity at the oil outlet side, and then flows out of the oil conveying shaft pipe at the oil outlet side, and therefore, the process of heating the roller body with reverse flows is finished. The liner is arranged in a left-right symmetrical manner, positive-rotation lustring and reverse-rotation lustring can be realized, oil conveying shaft pipes at two ends can be used as oil inlet pipes, the temperature of the surface of the roller is uniform, heat of the shaft head of the heating roll can be effectively insulated and radiated, and the service life of bearings at two ends of the shaft head of the heating roller are ensured.