The present invention provides a tea vinegar brewing method with multi-level fermented extraction, which mainly includes the following steps: (a) treating fresh rice with steaming, cooling, koji preparation and saccharification, and making the brewing vinegar mother by fermenting the mixed culture at a temperature of 25 to 32 degrees in Celsius for 3-6 months (b) fermenting the brewing vinegar mother with fresh fruits for 3-6 months, sterilizing and then alcoholizing for 2-3 years to produce the fruit vinegar and, (c) mixing fresh tea with the fruit vinegar for 1-2 months, and then extracting the brewed tea vinegar. After filtering, sterilizing, seasoned cooking and filling, the brewed tea vinegar becomes the delicious, mellow and finest tea vinegar. The tea vinegar produced by the multi-level fermented extraction technique according to the present invention is the finest tea vinegar brewed with natural approach and providing excellent mouth feeling, flavor and quality.