The invention relates to a microwave liquid nitrogen synergic freeze thawing coal seam anti-reflection method. According to the method, a freeze thawing drill hole is drilled in a coal seam, and two gas extraction drill holes are constructed at two sides of the freeze thawing drill hole. A microwave antenna, a coaxial waveguide, a water injection tube and a liquid nitrogen tube are sent into the freeze thawing drill hole together; firstly, a water injection pump is started, and water is injected into the freeze thawing drill hole; then a liquid nitrogen pump is started, and liquid nitrogen is injected into the freeze thawing drill hole to freeze water in the hole into ice so as to fracture the coal seam; and finally, a microwave generator is started, and produced microwave reaches the microwave antenna via a rectangular waveguide, a waveguide converter and the coaxial waveguide and is radiated to the freeze thawing drill hole by the microwave antenna, so that ice in the hole is quickly melted and gasified, high-temperature high-pressure water steam continues to fracture the coal seam, and gas is continuously desorbed at high temperature and rushes to the gas extraction drill holes along fractures in coal. According to the invention, microwave radiation is combined with liquid nitrogen freeze thawing, thus greatly improving the porosity and the permeability of the coal seam, promoting gas desorption, and further greatly improving the gas extraction efficiency and having wide practicability.