The invention discloses a comprehensive utilization method of oil-tea camellia shells. The method comprises the following steps: crushing oil-tea camellia shells, performing alkaline pretreatment, and performing solid-liquid separation to obtain black liquor and solid residues; performing enzymolysis on the solid residues through cellulase to prepare monosaccharide and performing alcohol fermentation, and preparing ethanol; regulating pH of the black liquor, and performing solid-liquid separation to obtain residues and a vanillic aldehyde solution; and performing enzymolysis on the residues through xylanase to prepare an xylooligosaccharide solution and residues, and oxidizing the residues to prepare the vanillic aldehyde. According to the comprehensive utilization method, the solid residues obtained by solid-liquid separation are hydrolyzed by cellulase and further fermented to prepare fuel ethanol by using the condition that the oil-tea camellia shells are pretreated by sodium hydroxide; the black liquor obtained by solid-liquid separation is neutralized to the pH of 6, wherein the supernatant obtained by solid-liquid separation contains high-concentration vanillic aldehyde (lignin oxidization is not required), enzyme hydrolysis is carried out on the precipitation to prepare xylooligosaccharide by employing xylanase containing a small amount of beta-xylosidase, and further the residues obtained by enzymolysis are further oxidized to prepare the vanillic aldehyde. Therefore, according to research of the process, the biomass can be totally utilized for preparing the fuel ethanol, xylooligosaccharide and vanillic aldehyde finally.