The invention relates to a high-elastic flame-retardant non-woven cloth of a honeycomb structure. The high-elastic flame-retardant non-woven cloth of the honeycomb structure comprises a plurality of compound fiber webs which are stacked in a round-trip Z shape. The inner sides of the fiber webs are spread with mixed powders of hot-melting powders and flame-retardant powders. The compound fiber webs are connected from heads to ends in sequence. Hot-melting fibers are clamped between adjacent compound fiber webs. When the high-elastic flame-retardant non-woven cloth of honeycomb structure is manufactured, an upper layer fiber web, an elastic fiber web and a lower layer fiber web are prepared respectively through the processes of reparation before web forming and carding web by a machine. The hot-melting powders and flame-retardant powders are spread on the upper layer fiber web, the elastic fiber web and the lower layer fiber web. The upper layer fiber web, the elastic fiber web and the lower layer fiber web are overlapped into a compound fiber web. The upper layer fiber web and the lower layer fiber web are a mixture of low-melting-point dacron staple fibers and three-dimensional crimped hollow dacron staple fibers. The elastic fiber web is a mixture of low-melting-point dacron staple fibers and elastic polyester staple fiber. Vertical lapping is conducted through the process of vertical lapping, hot-melting fibers are spread between the compound fiber webs, and the high-elastic flame-retardant non-woven cloth of the honeycomb structure is manufactured through the processes of drying, trimming and winding.