The invention relates to an X90 phi 1524mm ultra large-diameter more than 20 mm thick-wall spiral welded steel pipe for oil and gas transportation and a manufacturing method of the X90 phi 1524mm ultra large-diameter more than 20 mm thick-wall spiral welded steel pipe. A steel pipe base material is prepared from the components in percentage by mass: 0.05-0.10 of C, 0.20-0.26 of Si, 1.7-2.0 of Mn,0.15-0.30 of Ni, 0.20-0.30 of Cr, 0.10-0.25 of Cu, 0.20-0.30 of Mo, 0.05-0.12 of Nb, 0.010-0.025 of Ti, less than or equal to 0.008 of P, less than or equal to 0.003 of S and the balance of Fe. The method process comprises the steps of unrolling, flattening, band strip butt joint, edge milling, pre-bending, forming, fine welding, diameter expanding of the pipe end, X-ray inspection of a weld, hydraulic pressure test, ultrasonic inspection of the weld, chamfering of the pipe end and finished product inspection. In the preparation method, the ban strip butt joint process is a plate-plate butt joint submerged arc welding process which is continuously fed with a material; a groove is an X-shaped groove; and the fine welding process comprises an inner welding and an outer welding process, and amulti-wire series-column submerged arc welding process is adopted. The X90 phi 1524mm ultra large-diameter more than 20 mm thick-wall spiral welded steel pipe for the oil and gas transportation and the manufacturing method of the X90 phi 1524mm ultra large-diameter more than 20 mm thick-wall spiral welded steel pipe can effectively solve the difficult problem of unstable quality performance in the continuous production of the thick-wall ultra large-diameter spiral pipe, and the production efficiency is improved more than 1.5 m/ min.