The invention discloses a sine roller type straw comprehensive processing device with shear section treatment, which comprises a sine roller, a methane fermenting tank, a methane storage tank, a counter flow drying tower, a methane burner and a methane boiler; the left lower part of the methane fermenting tank is provided with a sine ultrasound wave exciter, and the left upper part is connected tothe tank base through a pipeline and a Roots blower; the Roots blower outlet is connected with the methane storage tank, and the methane storage tank is connected with the methane boiler through thepipeline and the methane burner; the methane boiler is connected with the counter flow drying tower through a steam fin and a hot blower, the left upper part of the counter flow drying tower is orderly connected with a spiral air closing feeder, a sine roller and a section chopper. The sine roller and the sine ultrasound exciter have distinct characteristics; the crops straw and waste with big moisture content gradient can be comprehensively developed and utilized through reliable cooperation.