The invention discloses an ultra-low basis weight non-woven fabric two-way carding lapping device. The device comprises a delivery mechanism, a first carding forming mechanism, a paving feeding mechanism and a second carding forming mechanism; the first carding forming mechanism is installed at one side of the delivery mechanism, and the carding web forming direction is perpendicular to the delivery direction of the delivery mechanism; the paving feeding mechanism is installed above the delivery mechanism; the second carding forming mechanism is installed on the delivery mechanism and located at the back of the paving feeding mechanism, and the carding web forming direction and the delivery direction of the delivery mechanism are consistent. Accordingly, a traditional single-way carding web forming process of the non-woven fabric is broken through, two-way carding of CD (axial direction or mainline vertical direction) and MD (mainline running direction) is adopted, fiber beating and tangle opening are fully conducted, neps on a base fabric are effectively eliminated, two-way spreading is conducted, fiber distribution is homogenized to the maximum extent, and then the super uniform lapping effect is achieved; in this way, the ultra-low basis weight non-woven fabric which has the actual use value and has the basis weight being 10 gsm or below can be made.