The invention discloses a comprehensive utilization and processing method for sylvine ore resources containing sulfur and magnesium. The method comprises the following steps: sylvine raw ores containing sulfur and magnesium are added into C mother liquor which is unsaturated in Mg<2+> and SO4<2-> and co-saturated in sodium chloride and potassium chloride; KCl and NaCl crystals are separated out; the obtained liquid phase is used to prepare potassium sulfate; the obtained solid phase is subjected to flotation through a flotation collecting agent; K<+> is enriched in concentrate foam, and Na<+>is enriched in tailing pulp; and washing is conducted through fresh water, so that a high-quality potassium chloride product is obtained, and C mother liquor is obtained. According to the method, Mg<2+> and SO4<2-> are separated out from the sylvine flotation system, and adverse effects on potassium chloride flotation due to the fact that Mg<2+> and SO4<2-> enter the flotation system are avoided,so that recycling of Mg<2+> and SO4<2-> resources is achieved, and maximization of resource processing and utilization is achieved; the K<+> recovery rate is increased, production of high-quality potassium chloride is ensured, and product quality is good; the simple saturated ternary mother liquor of potassium chloride and sodium chloride is selected, so that recycling of the mother liquor is realized. The method provided by the invention has a simple technological process and can effectively improve economic benefits of enterprises.