The invention relates to a super-deep oxidative desulfurization catalyst and desulfurization application thereof. The super-deep oxidative desulfurization catalyst is an amphiphilic catalyst and has an expression of Qp[HqSexMyOz], wherein in the expression, p is an integer greater than or equal to 1, q is an integer greater than or equal to 0 and less than 2x and x is an integer greater than or equal to 1; y is greater than or equal to 2x and is less than or equal to 16x; z is greater than or equal to 3(x+y) and is less than or equal to 4x+5y; p is equal to 2x-q; Q represents surfactant cation which can be quaternary ammonium salt cation, alkyl pyridine salt cation, phosphonium cation, sulfonium cation and the like, generally quaternary ammonium salt cation with at least one alkyl chain of which the number of carbon atoms is not less than 4 is chosen; Se represents selenium atom which can be in the valence state of tetravalence or sexavalence; Se in a contrast catalyst can also be P, AS, S or Si of the highest valence, be blank, and the like, M represents transition mental atom which can be W, Mo, Ti, V, Mn, Ru, Cr, Fe, Co and the like, and generally can be W or Mo; and O represent oxygen atom. The catalyst in the invention can also be used for preparing an ultra-low-sulfur oil product with sulfur content of less than 5 ppm; implement conditions are mild; and the utilization rate of an oxidant is high.