The invention discloses high-efficiency deep desulfurization active carbon and a preparation method thereof, belonging to the field of modified active carbon materials. The high-efficiency deep desulfurization active carbon is prepared through the steps of by adopting coal or a coconut shell as raw materials, crushing, screening, then adding a coal tar adhesive for extrusion forming, and calcining at 750-950 DEG C to form primary active carbon; carrying out dipping treatment on the primary active carbon, uniformly loading a hydroxide active agent and a cyclodextrin assistant active agent, carrying out secondary high-temperature calcination in the presence of excessive heat water vapors to obtain a high-efficiency desulfurization active carbon product. The active carbon prepared through the method disclosed by the invention has the advantages of high sulphur capacity, high desulfurization speed, long usage period, high strength, good abrasion resistance, good material permeability, no dust and the like, can not only be used for the large-scale deep desulfurization and purification of petrochemical products such as fuel oil, natural gas, gas, liquid hydrocarbon and synthetic ammonia, but also be used for the fields of pharmaceutical gas sterilization, solution filtration and purification, solvent recovery, water purification, gas purification and the like.