The invention provides a method for processing hams at low temperature with a high production yield, which is on account of the problem that the current high quality hams at low temperature have low production yield. The invention is characterized in that new materials and water are adopted to be homogenized by a homogenizer at a pressure of 35kgf to 40kgf; and finally the production yield of the hams can reach 200% by adopting a pinhole with a diameter of 4-5mm, a high injection process at a pressure of 10-12kgf, a double roll voltage stabilization and tenderization technique and a breathing tumbling process. The invention improves the texture of the hams produced at low temperature, has better mouthfeel, reduces the production cost of hams at low temperature without reducing product quality, has convenient and simple production, high level of industrialization and is applicable to industrial production.