<p>As a potential reservoir of nuclear resources, uranium tailings require effective management and resource-oriented treatment to mitigate their long-term radioactive environmental risks. This study proposes a combined process of alkali roasting and ultrasonic-assisted acid leaching for the synergistic recovery of uranium (U) and rare earth elements (REEs). The regulatory effects of alkali roasting on the crystal structure and surface pore characteristics of uranium tailings, as well as the impact of ultrasonic assistance on the leaching behavior of U and REES, were systematically investigated. Key parameters such as alkali dosage, roasting temperature, leaching agent concentration, liquid-to-solid ratio, leaching temperature, and ultrasonic treatment were examined to determine their influence on the leaching efficiency of U and REEs. The optimal conditions identified were as follows: NaOH dosage of 200%, roasting temperature of 500&#xa0;°C, HCl concentration of 2&#xa0;mol/L, leaching temperature of 50&#xa0;°C, liquid-to-solid ratio of 20:1, H₂O₂ concentration of 0.3&#xa0;mol/L, and leaching time of 2&#xa0;h. Under these conditions, the leaching efficiency of U and REEs reached 85.69% and 90.5% respectively. Research results indicate that alkali roasting converts gangue components of uranium tailings such as SiO₂ and Al₂O₃ into more leachable NaAlO₂ and Na₂SiO₃, thereby facilitating the release of target elements. In an acidic leaching system, H₂O₂ oxidizes U(IV) to insoluble U(VI), enhancing uranium extraction. The cavitation effect generated by ultrasound enlarges the pore structure on the mineral surface and improves the mass transfer rate of the leaching agent within the mineral, thereby enhancing the leaching performance. Compared with regular leaching methods, under 400&#xa0;W ultrasonic assistance, the leaching efficiency of U and total REEs increased by 4.22% and 8.18% respectively, ultimately reaching 89.91% and 98.68%.</p>