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The definite object method defines the construction cost of diversion tunnel mainly from the respects of resources consumptions,direct costs and indirect costs etc.Its core work is to calculate the main procedures,resources consumption,that is to calculate the construction mechanical stage-hour consumptions,the man-hour work consumptions and the material consumptions.This paper discusses in detail the ways of analyzing the construction cost,the attention matters and emphases during the drilling and blasting process of diversion tunnel by object analysis method.