The invention discloses a process method for directional drilling, punching and tunneling protection of a coal mine high-level roadway. The process method includes the following steps that S1, construction is carried out by a downward drilling machine to achieve directional horizontal drilling and punching, and drilling is carried out downward from the high-level rock roadway into a coal rock combination part; S2, when drilling is carried out on the combined part between rock and a coal layer, oblique drilling is controlled to be conducted on a coal rock segment by means of a drilling identification technology and the like; S3, after drilling is carried out in the middle of the coal layer, horizontal drilling is carried out by 80-130 meters; S4, according to specific situations or conditions, a forward punching mode or a backward punching mode is adopted for drilling in the middle of the coal layer, wherein the punching length is 1-5 meters, and the punching spacing is 8-10 meters; S5,construction from step S1 to step S4 serves as a loop, cyclic lap joint is completed by repeating steps S1, S2, S3 and S4, a whole gas control area is controlled, and the purposes of covering the tunneled roadway and removing a bottom drainage roadway are achieved. By obliquely drilling and punching the high-level roadway downward, gas control and gas extraction are achieved, gas can be effectively controlled, the extraction efficiency and concentration are high, and the cost is low.