The invention provides a method for efficient production of high-purity oxygen and high-purity nitrogen. A high pressure rectifying tower, a medium pressure rectifying tower and a low pressure rectifying tower are adopted; a reboiler is arranged at the bottom of the medium pressure rectifying tower, and a condensation evaporator is disposed at the bottom of the low pressure rectifying tower; high pressure nitrogen and oxygen-enriched liquid air are obtained through separation of part of air in the high pressure rectifying tower, and the other part of air enters the reboiler of the medium pressure rectifying tower to be condensed into liquid air; the liquid air and the oxygen-enriched liquid air are mixed, then enter a condensation evaporator of the high pressure rectifying tower to be evaporated into a gas state and then enter the medium pressure rectifying tower; and then a high-purity nitrogen product and oxygen-enriched liquid are obtained through separation in the medium pressure rectifying tower, and the oxygen-enriched liquid enters the low pressure rectifying tower to be rectified, so that a high-purity liquid oxygen product is obtained. The high-purity liquid oxygen and the high-purity nitrogen can be produced at the same time; the extraction ratio of the high-purity nitrogen reaches 60%-75%, and the extraction ratio of the high-purity oxygen reaches 70%-72%; and according to the method, air is used as a raw material which is economical and practical, the products are safe and reliable and can be widely applied, and the market prospects are good.