The present invention relates to a formaldehyde-free medium-high-density board capable of meeting deep facing requirements, and a method for manufacturing same. The method includes: wood chipping, screening, cooking and softening, fiber separating, gluing, drying and sorting, paving, pre-pressing, hot pressing, cooling, sanding, and inspection and warehousing, where the gluing is two-step gluing, including: first performing gluing once by using a lignin adhesive, and then performing secondary gluing by using an MDI adhesive after waterproof treatment. According to the manufacturing method of the present invention, by using biomass adhesives and formaldehyde-free adhesives without adding additives such as a curing agent and an anti-mildew agent, formaldehyde pollution is eliminated from the source by using a two-step gluing method, so that production is formaldehyde-free, and the product is formaldehyde-free. Through the sequential control of the gluing process and the grasp of the gluing type and ratio, surface hardness of the product is improved, and the final product is capable of deep facing to reach 20 to 80 filaments.