The invention relates to a formaldehyde-free medium-high-density board capable of meeting deep facing requirements and a manufacturing method of the medium-high-density board. The medium-high-density board comprises the following steps of wood chipping, screening, cooking and softening, fiber separating, gluing, drying and sorting, paving, pre-pressing, hot pressing, cooling, sanding, and inspection and warehousing. The gluing comprises two steps of gluing, and specifically comprises the steps of carrying out primary gluing by using lignin glue, carrying out waterproof treatment, and then carrying out secondary gluing by using MDI glue. According to the manufacturing method, a biomass adhesive and a formaldehyde-free adhesive are adopted, a curing agent, an anti-mildew agent and the like are not added, by virtue of a two-time gluing method, formaldehyde pollution is completely eradicated from a source, and formaldehyde-free production and formaldehyde-free products are realized; and the gluing process is controlled in sequence and glue types and proportion are controlled, so that the surface hardness of the products can be improved, and the final products can be subjected to deep facing so as to achieve 2-8 millimeters.