The invention relates to a high-performance vacuum oil purifying machine. The purification effect of the vacuum oil purifying machine is improved through a spraying and atomizing system, water evaporation is accelerated by setting a filtering structure with three layers of different structures in a vacuum tank, and the oil film forming area is increased; an adsorption and purification device and an original oil purification system are arranged below a meshed plate, so that complete purification of waste oil is guaranteed; the spraying device sprays a large amount of oil liquid and water at different positions and at different speed, so rapid evaporation of water is promoted and the spraying efficiency is improved; and the spraying and atomizing system is intelligentialized through a PLC controller, an outer liquid level measuring meter and a pressure sensor. Through a condensing device and through a return water condensing system, the condensing effect is guaranteed, the defect of poor condensing effect of a condenser is overcome, uniform distribution of water flow is realized, and purification of condensed water is completed.