The invention discloses a method for implementing a high-accuracy low-CPU (central processing unit)-occupancy timer under Pentium IV architecture of the Windows operating system, relates to the technical field of timer software development of the Windows operating system and aims to design a timer high in accuracy and low in CPU resources occupancy to solve the technical problem of failure in realizing high accuracy and low CPU resources occupancy during Windows multi-task time division operation. By adopting 8254 chips in a chip set of a PC (personal computer) under Pentium IV architecture and writing 8254 interrupt timer driving program and APIC (advanced programmable interrupt controller) program, an interrupt based clock timer is realized in the Windows. By defining an interrupt processing function, changing interrupt door structure in an interrupt descriptor table and valuating the door structure by a pointer of the self-defined interrupt processing function, calling of user-defined interrupt processing functions is realized, and applicable timer is realized. After test, timing accuracy can reach submillimeters, timing offset is smaller than 7 microseconds when timing is 100 microseconds, CPU occupancy is quite low, and most timing application requirements of the Windows system are met.