The invention belongs to the field of chemical industrial waste residue comprehensive utilization and discloses a comprehensive utilization method of gypsum containing tungsten and fluorine. The method comprises the following steps: firstly, levigating residue of gypsum containing tungsten and fluorine, secondly, adding concentrated acid to the levigated residue, stirring, washing, removing impurities and obtaining refined calcium sulfate, thirdly, adopting additive agents and water to pulpify the refined calcium sulfate, fourthly, adding a certain amount of decomposing agents, stirring for a period of time under a heat preservation condition, filtering, washing, and obtaining decomposing liquid of light calcium carbonate products and ammonium sulfate containing tungsten, finally, adopting an ion exchange method and a precipitation method to prepare calcium tungstate products from the decomposing liquid and adopting an evaporation crystallization method to prepare ammonium sulfate products. The comprehensive utilization method of gypsum containing tungsten and fluorine has the advantages that the residue of gypsum containing tungsten and fluorine can be comprehensively processed under a mild condition, calcium, sulfur and tungsten resources of the residue can be respectively and sufficiently utilized, the light calcium carbonate products, the ammonium sulfate products and the calcium tungstate products have high additional value and are produced.