NOVELTY - Resource recycling method comprises using step heat accumulation and exchange to obtain recovering after-heat of smoke and pre-heating material air, where the method comprises passing dust-removed smoke coming from a metallurgical furnace through thermal storage layers of a step heat accumulator, passing the heat exchanged smoke coming from the lower temperature heat accumulator through a sulfur-removing and purifying device, passing sulfur-removed smoke and allocating air reversely through a catalyzing and heat exchanging layer of the step heat accumulator, obtaining synthesized air.    USE - The resource recycling method is useful for metallurgical smoke.    ADVANTAGE - The method: makes full use of resource of metallurgical smoke; and greatly reduces discharge of carbon dioxide; and solves the problem of high temperature sulfur-removal.    DETAILED DESCRIPTION - Resource recycling method comprises using step heat accumulation and exchange to obtain recovering after-heat of smoke and pre-heating material air, where the method comprises passing dust-removed smoke coming from a metallurgical furnace through thermal storage layers of a step heat accumulator, which orderly comprises high temperature heat accumulator-mesothermal heat accumulator-low temperature heat accumulator, passing the heat exchanged smoke coming from the lower temperature heat accumulator through a sulfur-removing and purifying device, passing sulfur-removed smoke and allocating air reversely through a catalyzing and heat exchanging layer of the step heat accumulator which orderly is low temperature heat accumulator-mesothermal heat accumulator-high temperature heat accumulator, obtaining synthesized air by treble integrating material air in a catalyzing layer of the heat accumulator, orderly passing the thermal storage layer of a step heat accumulator after coming out from the catalyzing of the catalyzing layer of the high temperature heat accumulator through another thermal storage layer in the heat accumulator according to the sequence in high temperature heat accumulator-mesothermal heat accumulator-low temperature heat accumulator to achieve heat recovering, discharging out the smoke from the low temperature heat accumulator and making the smoke enter into the next process, where the main components of the smoke are carbon monoxide, hydrogen and nitrogen.