The combined process flow taking flotation as dominance to recover rare earth and niobium comprehensively from the strongly magnetic tailings is an effective process. Firstly, flotation is taken to separate out the rare earth concentrate with S\-1 and H\-\{205\} as combined collector. After that, the flotation\|magnetic separation\|gravity separation combined process flow is used to obtain niobium from the tailings. Under the condition that the strongly magnetic tailings contain REO 8\^5%, Nb\-2O\-5 0\^125%, the grade of so obtained RE concentrate is REO 36\^70% with the recovery of 57\^34%; the grade of Nb concentrate 1 is Nb\-2O\-5 1\^66% and the grade of Nb concentrate 2 is Nb\-2O\-5 0\^59%; the total Nb recovery is 35\^58%.