The invention relates to a deep desulfurization method for diesel by coupling of oxidation and extraction, that is a catalyzed oxidation desulfurization method for diesel in petroleum refining technologies. The method comprises the following steps of crushing and fine grinding a zirconium hydroxide carrier, dipping into impregnation liquid formed by aqueous ammonium meta-tungstate solution, placing the impregnation liquid in an ultrasonic generator to carry out ultrasonic facilitating impregnation, boiling off water after the impregnation is finished, drying and baking at high temperature to obtain a WO3/ZrO2 super solid acidic catalyst; adding aqueous hydrogen peroxide solution, extraction solvent and the WO3/ZrO2 super solid acidic catalyst in diesel containing sulfur, carrying out catalyzed oxidation desulfurization reaction under the action of power ultrasonics, cooling to the room temperature after the reaction is finished, separating and recycling the solid catalyst, standing and layering, wherein the upper layer is desulfurized diesel and the lower layer can be reused after regeneration. The invention has simple process, mild condition, high desulfurization degree and gasoline recovery, low cost and no pollution to environment and can obtain ultra-low sulfur clean diesel products.