With the continuous increase in the price of gold, the recovery of gold from heap leaching tailings of gold mines has become an important research field. To further improve the comprehensive recovery and utilization rate of gold in the heap leaching tailings of a certain gold mine in Yunnan, a systematic re-recycling and utilization experimental study was carried out. Based on the multi-element analysis, mineral composition analysis, particle size and metal distribution rate analysis of the tailings, the cyanide leaching after coarse crushing of the heap leaching tailings and the cyanide leaching of the whole mud were studied. The experimental results show that when the grinding fineness of the heap leaching tailings is −200 mesh content 90%, the gold leaching rate can reach 30% by using activated carbon and D301 gold-loaded resin to compete with the activated carbon in the ore for adsorption, effectively increasing the gold production of the mine.