The invention discloses a method for recovering and regenerating refined tin from tin foil ash, and belongs to the field of metal resource regeneration. The method comprises the following steps of S1,smelting pre-treatment, specifically, after water is added into the tin foil ash, granulating and sintering are conducted to form a pellet raw material; S2, reduction smelting, specifically, the pellet raw material obtained in the S1 is subjected to the reduction smelting, and crude tin alloy is obtained; S3, fractionating and refining, specifically, the fractionating and refining are conducted on the crude tin alloy of the S2 to obtain a tin-based alloy and a lead-antimony alloy; and S4, electrolytic refining, specifically, the tin-based alloy obtained in the S3 is melted and cast into an anode plate, the refined tin is used for manufacturing a cathode plate, electrolytic refining is conducted, and a refined tin product is obtained. According to the method for recovering and regeneratingthe refined tin from the tin foil ash, through the smelting pre-treatment, the reduction smelting, the fractionating and refining and the electrolytic refining, the recovery method which is high in recovery rate and capable of reducing pollution and cost is provided for the incinerated tin foil ash, and the recovery effect is far superior to that of a traditional tin foil ash recovery method.