The invention discloses a comprehensive recycling process of second zinc oxide rotary kiln tailings and a production line of the comprehensive recycling proces. The process comprises the following steps of screening, crushing, dry magnetic separation, ball milling, magnetic separation, reselection, ball milling, magnetic separation, reselection, dehydration, reduction, screening and packaging. The production line of the comprehensive recycling process of the second zinc oxide rotary kiln tailings comprises a discharge bin, a vibrating screen, a vertical hammer crusher, a magnetic separation belt, a first single-bin ball mill, a first wet type half counter-current magnetic separator, a first precipitation type classifier, a second single-bin ball mill, a second wet type half counter-current magnetic separator, a second precipitation type classifier, a vibrating dehydrator, a drying kiln, a rotary type hydrogen reducing furnace, a three-dimensional vibrating screen and another discharge bin, wherein the discharge bin, the vibrating screen, the vertical hammer crusher, the magnetic separation belt, the first single-bin ball mill, the first wet type half counter-current magnetic separator, the first precipitation type classifier, the second single-bin ball mill, the second wet type half counter-current magnetic separator, the second precipitation type classifier, the vibrating dehydrator, the drying kiln, the rotary type hydrogen reducing furnace, the three-dimensional vibrating screen and the other discharge bin are arranged in sequence. The comprehensive recycling process and the production line of the comprehensive recycling process have the advantages of energy conservation and emission reduction, resource recycling is realized, energy consumption and manpower are effectively reduced, and the product quality is increased.