The invention discloses an ultrahigh temperature decomposition agent of straws and cattle manure, and a preparation and an application of the decomposition agent, and belongs to the field of decomposition agents. The decomposition agent is prepared by mixed fermentation and drying of the straw, the cattle manure and a complex decomposition inoculant, wherein the complex decomposition inoculant comprises 1-10 parts of thermophilic bacterium inoculant, 1-6 parts of bacillus licheniformis inoculant, 1-6 parts of aspergillus oryzae inoculant, 1-6 parts of lactobacillus plantarum inoculant, 1-6 parts of thermoactinomyces sacchari, and 1-6 parts of cold-proof brevibacterium inoculant. The decomposition agent, a composting method and the application of the decomposition agent solve the problems of slow temperature rise during composting and decomposition, low fermentation temperature, long fermentation time, incomplete decomposition, poor compost quality and the like in the fermentation of the existing complex inoculant, and the decomposition agent is quick in temperature rise during the composting and the decomposition, quick in heating-up, high in fermentation temperature, short in fermentation time, more thorough in decomposition and higher in quality.