Dynamic load rock breaking mechanism in deep and ultra deep wells of carbonate reservoir was studied, and stress wave assisted rock breaking tool was designed. Numerical simulation was carried out by using ABAQUS, and the factors and rules affecting rock breaking efficiency were obtained, and the tool parameters were optimized according to the rules. The reliability and practicability of the tool were verified through experiments, which provided an important reference for the parameter design and matching technology of the stress wave assisted rock breaking tool. The stress waveassisted rock breaking tool unit was combined with the shock absorber unit, which applied to drilling operations in various complex formations, especially in softhard alternating formations such as mudstoneigneous formations and gravel interbeds. It can improve the penetration rate and depth quality, prolong the service life of rock breaking tools, and has good application prospects