The invention relates to a spiral CT accurate reconstruction system based on a CELL wide-frequency engine, which belongs to the technical field of image processing, wherein, the data collected by a projection collecting module is stored in a memorizer of a data collector after the pretreatment of filtering and eliminating noise, and waits for the alternation with a DMA control module; the DMA control module selects the projection data required by the reconstruction from the projection collecting module and transmits the data into an image construction module; the image construction module adopts a spiral CT accurate reconstruction algorithm, firstly, a construction result in a PI coordinate system is obtained by a filter back-projection or back-projection filter construction algorithm, andthen, a result in a Cartesian coordinate system is converted by the coordinate conversion by resetting the construction result in the PI coordinate system, finally, the construction result is storedand the construction image is given by a display output module. The spiral CT accurate reconstruction system of the invention optimizes the realization of the accurate construction algorithm accordingtoan instruction set of a Cell chip, so as to enhance the parallel efficiency and the speedup ratio and improve the performance of the construction system.