Abstract: The paper is mainly on research of the “three high” accurate cultivation method of wheat. Based on the biological principle of wheat, and according to the characteristics of the formation of wheat tillers and ears, the differentiation of ears, milking of the grains, thus the quantity of the sowing, and the basic seedlings number is decreased, so the accurate sowing became the breakthrough. Through the application of a series of controlling optimization method, the population yield is enhanced, promoting the sink capacity to increase the comprehensive growth potential, thus the aim of “three high ” method is attained, which means high population yield, high individual quality and high benefit of cultivation. And a perfect cultivation system of the accurate “three high” cultivation system is formed.