The invention provides a fidelity amplitude gaussian beam pre-stack depth migration method under double complex conditions. The specific realizing process comprises the following steps: firstly, according to the initial width of a selected gaussian beam, a single shot record is divided into a series of overlaid areas through a gaussian window, and the center of each area is a beam center; secondly, through considering the slant stack of earth surface elevation, the shot record corresponding to a beam center is divided into plane waves in different directions; thirdly, the gaussian beams are respectively test-fired from a vibration source and the beam centers, and the travel time and amplitude information in the effective range of each gaussian beam are calculated; fourthly, according to an deduced fidelity amplitude imaging formula, the imaging value corresponding to one beam center is calculated by utilizing calculated travel time, amplitude, and the local inclination angle information of earth surface; and fifthly, the operation of the step three and step four are repeated to obtain the imaging result of the single shot, all single shot imaging results are overlaid to obtain the final offset result. With the invention, the energy strength of a deep layer (the position indicated by an arrow) is effectively strengthened, and the light layer noise (the position indicated by the frame) is suppressed, so that the imaging accuracy of near earth surface is improved.