The invention relates a treatment and utilization technology of saline soil resources, in particular to a treatment and utilization method of muddy seashore saline soil. The method comprises the following steps of: establishing a water supply system consisting of a fresh water well, a water pump and a water supply pipe; excavating a salt leaching drainage ditch so as to establish a drainage salt leaching system; applying a cow dung and crop stalk fertilizer and a phosphogypsum soil and fertility improving fertilizer; with a small raised field as unit, irrigating fresh water to wash and leach salt; and planting and maintaining vegetation through cultivating the land by machine, sunning the upturned soil, planting the vegetation and irrigating the vegetation, wherein a planting technology with gradient increasing salt tolerance is adopted in planting the vegetation. According to the invention, for the salinity and structural characteristics of the muddy seashore saline soil, the muddy seashore strongly salined soil in the coastal zone is treated and utilized in combination with engineering measures, physical measures and chemical measures on the basis of salt tolerant plant appraisal; and The treatment and utilization method of the muddy seashore saline soil provided by the invention has the advantages of simplicity in operation, resource conservation, soil treatment and utilization cost of less than 166.21 yuan/m2 and plant survival rate of more than 90%.