The invention provides an iPS cell as well as a reprogramming method and application thereof. The reprogramming method comprises the following steps that (1) urine is collected, centrifuging is carried out, a supernate is discarded, precipitates are washed, and cells are resuspended; (2) a coated culture dish is inoculated with the resuspended cells obtained in step (1), culture is carried out overnight, then liquid is changed for culture until UDCs (urine-derived cells) clones grow out, and subculture is carried out; and (3) a culture medium for subculture is sucked and discarded, trypsinization is carried out, the cells are collected and counted, plasmids are subjected to transfection by using an electric transfection method and are added into a resuscitation culture plate for culture overnight, and then liquid is changed for culture, and iPS clones are screened, wherein the plasmids comprise pCXLE-hOCT3/4-shp53, pCXLE-hSK and pCXLE-hUL. The method has the advantages that materials are convenient to obtain, trauma and ethical problems are avoided, the safety is remarkably improved, and meanwhile the whole reprogramming cost is lowered.