The invention relates to a formula and processing method of a litopenaeus vannamei biology feed with a high utilization rate. The litopenaeus vannamei biology feed with a high utilization rate consists of the following components in percentage by weight: 10-30% of fish meal, 12.0-20.0% of soybean meal, 12.0-20.0% of peanut meal, 5.0-15.0% of rapeseed meal, 2.0-5.0% of a fish soluble extract, 3.0-5.0% of squid soluble paste, 3.0-5.0% of shrimp shell powder, 10.0-15.0% of strong flour, 1.0-2.0% of oil phospholipids, 2.0-3.0% of calcium dihydrogen phosphate, 1.5-3.0% of bentonite, 0.2-0.3% of complex vitamins, 1.0-2.0% of composite mineral substances, 0.2% of choline chloride, 0.02-0.05% of vitamin C, 0.1-0.3% of crystal lysine, 1.0-2.0% of beer yeast, 0.05-0.1% of shell removing elements, 0.05% of a mildewproof agent and 1.0% of a microorganism additive, wherein the sum of the components is 100%. The preparation method of the litopenaeus vannamei biology feed with a high utilization rate comprises the following steps of performing crushing, performing premixing, performing mixing, performing stirring, performing fermentation, performing granulation, performing drying and performing cooling. The feed can promote growth of litopenaeus vannamei, improve the digestive ability of the litopenaeus vannamei, can effectively improve the immunity of the litopenaeus vannamei and besides, can effectively increase the breeding economic benefits.