With the increasing number of pediatric surgeries, pediatric tracheal intubation under general anesthesia increases, and the complications associated with extubation increase. Therefore, the choice of timing of tracheal extubation is increasingly concerned by anesthesiologists. How to wake up children in a more comfortable environment under the premise of safety is the goal pursued by pediatric anesthesiologists. A large number of clinical studies have confirmed that tracheal extubation under deep anesthesia can reduce respiratory complications, relieve hemodynamic fluctuations and decline child agitation after extubation in the anesthesia recovery period, and enable children to survive the recovery period of anesthesia in a more comfortable state. This article reviews the effects of deep anesthesia extubation on the body, methods of extubation, medication, and limitations.