The invention discloses an automatic call distribution method based on dynamic priority queuing, which is characterized in that customers with high values are preferentially served, the resource benefit of a customer service system is improved, the customers are also avoided from waiting for a long time, and the customer satisfaction is improved. The technical scheme is that category division is performed according to the contribution degree of the customers, then the customers are placed in an ordinary queue or a priority queue based on the customer category, different priorities are divided in the priority queue, customers with the highest priority are extracted from the priority queue and preferentially served, and the customers in the ordinary queue are served according to a sequence of the waiting time. In addition, the priority queue is implemented in the form of a stack data structure, and the stack data structure of the priority queue is organized again under the condition that a customer gets into the priority queue, is extracted from the priority queue and voluntarily leaves the priority queue so as to keep a big root stack structure. The invention further provides a time-out polling mechanism so as to ensure customers waiting in a timeout manner to receive timely services.