A microscope has many functions in medical treatment, but an ultra-high-powered microscope is of great significance in the treatment of many diseases. It is widely used in the detection of various clinical specimens and has its own significant advantages. The mycoplasma respiratory tract in children is vulnerable and can easily become infected, but it has self-limitations and is easily treated. However, there is a great need to explore and study its medical function, especially the diagnostic value of an ultra-high-powered microscope for the detection of this disease. The purpose of this paper is to study the diagnostic value of an ultra-high-powered microscope for the detection of mycoplasma pneumonia in children with respiratory tract mycoplasma infection (MPP). Thus, 98 children hospitalised with MPP, including 48 male children (46.31%) and 54 female children (53.19%), were used as experimental subjects. Regarding the impact of infection, the results showed that ultra-high-powered microscopy is a simple, accurate and rapid method for the in vivo observation of mycoplasma infection of the respiratory tract. Detection using a mycoplasma pharyngeal swab is helpful for the early diagnosis of MPP in children and is worth further research and application in the early diagnosis of respiratory tract infection in children. Ultra-high-powered microscopy also has the advantages of rapidity, accuracy, sensitivity and specificity, while having a good diagnostic value for mycoplasma infection. In children infected with MPP, RMRR cells were higher than 35% of normal cases, and the ultra-high-powered microscope was generally higher than 20% of other treatment methods, which is of great significance for the treatment of mycoplasma infection.