The invention discloses a method for biological treatment of unavailable fresh tobacco leaves by utilizing spodoptera litura, and a material formula. According to the method disclosed by the invention, the unavailable fresh tobacco leaves are creatively utilized for appropriate treatment, then appropriate compatible components are added to prepare a semi-artificial feed for feeding the spodoptera litura till the the larval development stage is completed, then the unavailable fresh tobacco leaves are completely treated, output products are mature larvae and frass of the spodoptera litura, the mature larvae of the spodoptera litura can be used as a high-quality insect protein feed after drying, and the frass can be used as a high-quality organic fertilizer after aerobic composting. The method disclosed by the invention has the advantages that the treatment capacity of the unavailable fresh tobacco leaves is great, the treatment cost is low, the period is short, the treatment of the unavailable fresh tobacco leaves is complete, the reduction effect is obvious, and the production of waste residue, waste gas, waste liquid and other secondary pollution in treatment process is avoided; products after the treatment are insect protein powder and the frass organic fertilizer of the spodoptera litura, and the economic benefits of a treatment plant can be increased.