The invention discloses a PCB ultrahigh gold wire bonding value processing method. The method comprises the following steps of etching, uniformly spraying etching liquid medicine to a surface of a copper foil through a spray head, carrying out a redox reaction with copper which is not protected by an etching resistance agent, reacting the unnecessary copper, exposing a base material, and carryingout film stripping treatment so as to form a line; soft gold electroplating, electroplating a layer of nickel on a PCB, and electroplating a layer of pure gold on the nickel; grinding and polishing, using a grinding tool and a dissociating abrasive to carry out micro finish machining precision on a surface of a processed workpiece, and using a soft material as the grinding tool for polishing; andgold wire bonding, connecting two welding spots of each bonding wire according to a position located by a bonding graph to achieve electrical and mechanical connection, and carrying out a bonding tension test after the bonded PCB is sealed with a glue. In the invention, a production requirement of gold wire bonding can be satisfied, a gold wire bonding requirement of the PCB can be effectively solved, product performance is improved, and the product meets a customer requirement. And company production efficiency and benefits are remarkably improved.