The utility model discloses a power generation and water diversion tunnel lining structure used in high burial depth, high ground temperature and high ground stress rockburst areas. A layer of heat insulation material is fixed on the inner side of the rock wall of a power generation and water diversion tunnel, a layer of concrete lining is poured at the outer side of the heat insulation material, two tenon type permanent stress relief seams are arranged on the concrete lining, a high pressure blind hole plate is embedded in each tenon type permanent stress relief seam, and a copper water stop piece is arranged on each tenon type permanent stress relief seam. By means of the structure, the slag falling and block falling problems of a tunnel body and a lining support of the power generation and water diversion tunnel in the high burial depth, high ground temperature, high ground stress and rockburst areas are solved, and therefore the safety of the power generation and water diversion tunnel and a machine set is guaranteed.