The present invention discloses a burner, a gas water heater and a processing method of fire row, wherein the burner comprising: a plurality of fire rows; an air channel is formed between at least two fire rows; the fire row has a burning substrate; the burning substrate is provided with main burning holes; the burning substrate is further provided with auxiliary burning holes downstream of the main burning holes; at least one the auxiliary burning hole is disposed on at least one side of the main burning hole in a length direction of the burning substrate; flame of the auxiliary burning hole intersect with flame of the main burning hole; and a frame for mounting the fire rows. The burner, the gas water heater and the processing method of the fire rows disclosed in the present invention can help to decrease flame height, facilitate manufacturing and reduce costs.