The invention provides a recombined porcine interferon Gamma, a coding gene thereof, and an expressing, purifying and inclusion body refolding method, and belongs to the field of biological gene engineering. The recombined porcine interferon Gamma serves as a non-specific broad-spectrum anti-viral biological preparation, and has a wide medicinal prospect in the field of veterinary medicines; but as most of gene engineering veterinary medicines, the porcine interferon Gamma has the problems of underproduction, high prices, non-uniform quality and the like. According to the recombined porcine interferon Gamma, the coding gene thereof and the expressing method, an escherichia coli expression system is used for performing heterologous expression for the recombined porcine interferon Gamma subjected to codon optimization. Besides, aiming at the problem that the porcine interferon Gamma in a prokaryotic expression system is usually expressed in a manner of an inclusion body, the invention further provides the purifying and refolding method for the inclusion body of the recombined porcine interferon Gamma, so that the prepared recombined porcine interferon Gamma has high activity and meets a standard for industrialized production.