The invention discloses a sinusoidal roller type straw comprehensive treatment apparatus capable of performing tail heat recovery and segment cutting treatment. The sinusoidal roller type straw comprehensive treatment apparatus comprises a sinusoidal roller, a biogas fermentation groove, a biogas storage tank, a countercurrent drying tower, a biogas combustion machine, a biogas boiler, a heat pumphost machine and a computer, wherein the left-lower portion of the biogas fermentation groove is provided with a sinusoidal ultrasonic wave vibration excitor, the right-upper portion of the biogas fermentation groove is connected to the groove bottom through a pipeline and a Roots blower, the outlet of the Roots blower is connected to the biogas storage tank, the biogas storage tank is connectedto the biogas boiler through a pipeline and the biogas combustion machine, the biogas boiler is connected to the countercurrent drying tower through a steam fin hot-air fan, the left-upper portion ofthe countercurrent drying tower is sequentially connected to a spiral closed-air material feeder, the sinusoidal roller and a segment cutting machine, a tail gas pipe is connected to the heat pump system, and the treatment apparatus is controlled by the computer. According to the present invention, the sinusoidal roller and the sinusoidal ultrasonic wave vibration excitor have the distinctive features, and can reliably and synergistically perform the comprehensive development and utilization of crop straws and wastes with particularly high moisture content gradients.