The steel rail universal edging mill comprises an upper roller and a lower roller, roller grooves are formed in the upper roller and the lower roller respectively, a semi-open steel rail forming cavity is formed when the upper roller and the lower roller are assembled, and an opening of the steel rail forming cavity is located at the rail bottom of each roller groove. The steel rail forming devicefurther comprises a vertical roller, the vertical roller is arranged at an opening of the steel rail forming cavity, the size of the vertical roller is matched with that of the opening of the steel rail forming cavity, and a complete steel rail forming cavity is defined by the vertical roller, the lower roller and the vertical roller. On the basis of a traditional two-roller edging machine, the vertical roller is additionally arranged at the rail bottom, and the rail head and the rail bottom are ensured to extend consistently in a mode of increasing the side pressure of the rail bottom, so that the purpose of straightness in steel tapping is achieved; an opening of a semi-open steel rail forming cavity formed when the upper roller and the lower roller are assembled is located at the railbottom of the roller groove, a roller gap does not need to be formed, and the pre-shaping effect of the vertical roller on the outer side of the rail bottom is better.