The invention relates to the field of molecular biology and discloses a kit and a method for extracting microbial DNA. The kit comprises lysis solution, inhibitor removal solution and binding solution, wherein the lysis solution comprises 50 to 200mM of Tris-HCl, 50 to 150mM of EDTA, 0.5 to 3M of NaCl, 0.5 to 2 percent of CTAB, 0.5 to 2 percent of PVP and 0.5 to 2 percent of SDS; the inhibitor removal solution comprises 100 to 300mM potassium acetate, sodium acetate or ammonium acetate and 50 to 200mM aluminum sulfate, ammonium sulfate or aluminum ammonium sulfate; and the binding solution comprises 3 to 6M guanidine hydrochloride, 10 to 50mM Tris-HCl and 5 to 50 percent isopropanol. The kit and the method for extracting the microbial DNA have the advantages of high purity, high universality, high extraction speed, direct use for a downstream experiment, and application to extracting DNA from a microbe-containing sample.