The invention provides an oil and gas dual-purpose heat accumulating type environment-friendly burner which comprises a heat accumulator, a connecting pipe, a cooling pipe, an oil and gas dual-purpose spray gun, a burner body, a burner core brick and a burner seat brick, wherein the burner body is communicated with the heat accumulator through the connecting pipe; the cooling pipe is installed inthe middle of the burner body; the burner core brick is installed on the burner body; the burner seat brick and the burner core brick are in butt joint; the burner seat brick is communicated with theburner core brick; and the oil and gas dual-purpose spray gun penetrates through the center of the cooling pipe to be in butt joint with the burner core brick. The burner is safe and stable in use, not only can meet the requirement for using different fuels because of energy structure adjustment to be convenient for users to use flexibly but also can fully recycle the waste heat to achieve the effects of energy saving and emission reduction.