The hardness of the flesh， low temperature， and large body weight of super-chilled tuna make cutting and processing highly dangerous， with large processing errors and low efficiency. To address the cutting and processing of ultra-low temperature tuna with a large saw， CCD dual-vision calibration， retractable push rod fixture， and spinal line dynamic tracking technology were studied， and an integrated intelligent processing system combining detection， handling， and processing was designed. CCD （Charge coupled device） dual vision camera was used for automatic identification of fish body posture. Characteristic parameter measurements and analyses of ultra-low temperature tuna were conducted， a special retractable push rod clamp for tuna handling was designed， and clamping surface texture selection and clamping force calculation analyses were performed. Finally， the impact of tuna spinal line dynamic tracking cutting processing errors was analyzed and cutting process was simulated by employing PDPS （Process design and process simulate）. Research results show that the designed ultra-low temperature tuna intelligent processing system operates smoothly with no safety hazards. The adopted fish posture automatic identification facilitates precise clamping and handling by the robot. The fish bone path cutting accuracy is ±1.5mm， and the single detection time， handling time， and cutting time are 2 s， 5 s and 4 s， respectively. The operation efficiency of each process link is higher than that of manual cutting， meeting the processing requirements.