NOVELTY - Recycling and processing of cattle and sheep excrement involves drying cattle and sheep excrement, then making into powder, preparing a culture material using obtained powder, rice straw, grass straw, plant ash, calcium superphosphate and lime, slightly compacting using dual wrapped plastic sheet, carrying out natural decomposition for 1-2 months, monitoring, cooling to room temperature, spreading on a farmland, covering using a plastic sheet, carrying out fermentation for 3-5 days, planting, watering and removing plastic sheet after 3 days.    USE - Recycling and processing of cattle and sheep excrement used in animal breeding and plant breeding.    ADVANTAGE - The cattle and sheep excrement recycling and processing method is effectively carried out by simple process. The method can significantly improve the activity of seeds and the survival rate. The large amount of waste generated from large-scale cattle and sheep breeding is effectively prevented. The local related industry links are promoted. The animal breeding and plant planting are economically carried out.    DETAILED DESCRIPTION - Recycling and processing of cattle and sheep excrement involves naturally drying cattle and sheep excrement in sun according to the weather conditions, then making into powder, preparing a culture material by immersing rice straw and grass straw in water, then adding obtained powder, sprinkling plant ash, calcium superphosphate and lime, slightly compacting using dual wrapped plastic sheet, carrying out natural decomposition for 1-2 months, monitoring 1 time per day for first 3 weeks of the month, watering, monitoring 1 time per day for last one week without watering, cooling to room temperature, spreading on a farmland, covering using a plastic sheet, carrying out fermentation for 3-5 days, planting, watering, and removing plastic sheet after 3 days. The culture material comprises 45-55 parts mass dried powder, 5-15 parts mass rice straw, 5-15 parts mass grass straw, 4-6 parts mass plant ash, 2-4 parts mass calcium superphosphate and 1.5-2.5 parts mass lime.