The invention discloses an ultra-precision machining method for a gallium oxide substrate and belongs to the technical field of machining of an original semiconductor. The ultra-precision machining method includes the following steps that firstly, slicing is conducted, wherein a gallium oxide crystal is sliced, and a gallium oxide crystal substrate blank is obtained; secondly, grinding is conducted; thirdly, polishing is conducted, namely, according to rough polishing, silk is used as a polishing gasket, rough polishing is conducted on the ground gallium oxide crystal substrate, the gallium oxide crystal substrate obtained after rough polishing is obtained, according to finishing polishing, silk is used as a polishing gasket, finishing polishing is conducted on the gallium oxide crystal substrate obtained after rough polishing, the gallium oxide crystal substrate obtained after finishing polishing is obtained, and diamond polishing paste is used as a polishing addition agent; and fourthly, cleaning is conducted. The ultra-precision machining method has the beneficial effects that green machining is conducted, and environment friendliness is achieved since the polishing paste and the silk used in the method belong to green and non-pollution consumables, and pressure cannot be caused to the environment at all; low-cost machining is achieved due to the fact that the consumables used in the method are low-cost materials; and machining steps are simplified.