In order to study the effect of extreme temperature environment on pointing accuracy of tracking telescope, the finite element analysis software ANSYS Workbench is used to establish finite element model of tracking telescope frame. By steady-state thermal analysis, the temperature field distribution of frame is obtained under the action of solar radiation, air convection, heat generation of electric device, and heat conduction in high and low temperature environment, while the thermal deformation of frame under the action of the corresponding temperature field is obtained by static structural analysis. The results show that the slant angle of the frame set of axes are all less than 30′′ under high and low temperature working condition, which is within the allowable error range. It is indicated that the azimuthal rotating axis, pitching rotating axis and collimation axis of tracking telescope frame do not deflect basically, and pointing accuracy of tracking telescope is almost unaffected in extreme temperature environment.