The invention provides a method for recycling acetic acid sec-butyl ester from a reaction product during preparation of the acetic acid sec-butyl ester with high efficiency. The method for recycling the acetic acid sec-butyl ester from the reaction product during preparation of the acetic acid sec-butyl ester with high efficiency comprises the following steps: directly feeding acetic acid sec-butyl ester material into an impurity removing azeotropic tower, wherein the acetic acid sec-butyl ester material is discharged outside as byproduct from the top of an ester product purification tower and contains water, C8 olefin and sec-butyl alcohol impurities, removing water, C8 olefin and part sec-butyl alcohol which are contained in the acetic acid sec-butyl ester material at the top of the impurity removing azeotropic tower while the contained water is taken as entrainer, and feeding a product at the bottom of the tower into an ester product refining tower for recycling. The method for recycling the acetic acid sec-butyl ester from the reaction product during preparation of the acetic acid sec-butyl ester with high efficiency has the advantages of simple process, low energy consumption, high separation efficiency, and more than 92% of the acetic acid sec-butyl ester in the byproduct can be recycled.