In　this　study,　a　crystalline　mesopomus　ZrO2　interlayer　allowing　for　enrichment　capability　and　photocatalytic　activity　was　introduced　to　develop　a　novel　magnetic　Fe3O4/m-ZrO2/Ag　nanocomposite　combined　with　excellent　SERS　activity　and　photocatalytic　property.　The　coverage　of　Ag　nanoparticles　on　Fe3O4/m-ZrO2/Ag　was　well　controlled　to　tune　their　SERS　sensitivity　by　varying　the　feed　amount　of　AgNO3.　Several　characterization　methods　were　utilized　to　investigate　their　composition,　morphology　and　crystal　structure.　The　SERS　experiments　demonstrated　Fe3O4/m-ZrO2/Ag　nanocomposites　possessed　markedly　SERS　sensitivity,　exceptional　signal　reproducibility　and　excellent　storing　stability.　They　could　sense　R6G　and　Cr　(VI)　at　the　concentrations　of　10(-9)　and　5　x　10(-8)　M,　respectively.　Beyond　that,　the　Fe3O4/m-ZrO2/Ag　nanocomposites　effectively　accomplished　recyclable　detecting　R6G　and　Cr　(VI)　in　5　cycles　through　facile　photocatalytic　removal　of　pollutants　under　UV　irradiation.　Altogether,　the　novel　Fe3O4/m-ZrO2/Ag　nanocomposites　prepared　in　this　study　have　high　SERS　sensitivity　and　good　photocatalytic　performance,　which　is　of　great　significance　for　environmental　detection　and　ecological　restoration.