The invention relates to a fermenting and processing process of Puer tea vinegar drink. The fermenting and processing process comprises the following steps: A, pile fermentation: extracting Puer ripe tea initial bacteria and preparing Puer ripe tea after pile fermentation B, Puer ripe tea fermentation bacteria cultivation C, an internal accumulated heat baking: leaving to stand and cooling to obtain baked and impurity-removed Puer ripe tea D, earthenware jar vatting: obtaining alcoholized Puer ripe tea E, tea boiling and filtering: adding sugar candies to obtain sugary Puer tea juice F, Puer tea vinegar drink preparation: adding acetic acid bacteria and Puer ripe tea zymocyte into the sugary Puer tea juice, hermetically fermenting, filtering and sterilizing to obtain the Puer tea vinegar drink. Compared with the prior art, the fermenting and processing process provided by the invention has the benefits that the operation is simple and convenient, the investment cost is low, and the fermentation is stable harmful impurities in Puer tea can be effectively removed, the content of tea polyphenol is improved, and no additive is needed, so that strong Puer tea vinegar fragrance, golden and bright liquor color, sour and sweet mouth feeling and full tea flavor can be ensured, and the Puer tea vinegar drink is is nutritional, safe and natural and healthy for people to drink.