The invention discloses a pulse gas explosion type straw comprehensive treatment device with tail heat recycling and cutting functions. The pulse gas explosion type straw comprehensive treatment device with the tail heat recycling and cutting functions comprises a sine roller drum, a methane fermentation tank, a methane storage tank, a counter-current drying tower, a methane burner, a methane boiler, a heat pump main machine and a computer, wherein the upper right part of the methane fermentation tank is connected with tank bottom by virtue of a pipeline and a roots blower, the outlet of the roots blower is connected with the methane storage tank, the methane storage tank is connected with the methane boiler by virtue of a pipeline and the methane burner, the methane boiler is connected with the counter-current drying tower by virtue of a steam fin hot air machine, the upper left part of the counter-current drying tower is sequentially connected with a spiral airlock feeding machine, the sine roller drum and a cutting machine, a tail gas pipe is connected with a heat pump system, a cosine plastic plate pulse gas exploration device is arranged at the lower left part of the counter-current drying tower, and a treatment device is controlled by the computer. The pulse gas explosion type straw comprehensive treatment device disclosed by the invention has the advantage that the sineroller drum and the cosine plastic plate pulse gas exploration device respectively have distinct characteristics and can realize comprehensive development and utilization on crop straw with especiallylarge moisture content gradient and waste reliably and synergistically.