The invention relates to a method for processing porous starch through dual-frequency ultrasonic assisted acid hydrolysis, belonging to the field of modified starch processing. The method comprises the steps of: by taking starch (such as corn starch, sweet potato starch, mung bean starch, chickpeas starch and pea starch) as raw materials, preparing starch milk by using a hydrochloric acid solution with a certain concentration, putting the starch milk in a dual-frequency ultrasonic reactor for ultrasonic processing, stirring continuously, stopping ultrasonic after reaction for a certain time, adjusting the pH value to be neutral by using a saturated sodium carbonate solution, repeatedly centrifugal washing, drying, and grinding to obtain a porous starch product. The porous starch provided by the invention has deep and dense pores with uniform pore size, the pore volume accounts for above 70% of the particle volume, and the porous starch is strong in adsorbability, short in production cycle and low in processing cost, and can be widely applied in the fields of foods, medicine and health care, agriculture, paper making, printing, cosmetics, detergents and the like.