The invention discloses an ultra-deep hole precision boring tool and machining and using methods thereof. The ultra-deep hole precision boring tool is designed in two modes, namely the non-flat tail mode and the flat tail mode, wherein the non-flat tail tool is composed of a non-flat tail tool handle (1), an abrasion-resistant supporting block (2), a transpositional fine adjustment fine boring head (3), a blade (4), a cushion plate (5), a pull rod (6), a guiding block (7), a nut (8) and the like; and the flat tail tool is composed of a flat tail tool handle (9), an abrasion-resistant supporting block (2), a transpositional fine adjustment fine boring head (3), a blade (4), a supporting plate (10), a locking plate (11) and the like. The ultra-deep hole precision boring tool is a final finish machining tool, the capacity for machining high-precision deep through holes or blind holes with the length-diameter ratio being greater than eight times on common devices such as common turning lathes, milling machines, boring machines and parallel vices can be improved, the stability and controllability of finish machining quality are improved, the normal distribution requirement of hole machining quality is met, and the application range of the devices of the type is enlarged; and the ultra-deep hole precision boring tool is simple in structure, low in production cost and convenient to use.