The comprehensive benefit is an important basis for judging the feasibility and effectiveness of offshore wind farms. This paper presents a comprehensive benefit evaluation method based on improved matter-element extension model. Firstly, use the interval estimation and group judgment to improve the accuracy of only reference comparison judgment method. Secondly, invite experts to supply the basic observations of indicators, and optimize the basic observations based on minimum variance principle to improve the objectivity of matter-element extension model. Then, take the comprehensive benefit evaluation of a certain offshore wind farm as an example. The evaluation result shows that the comprehensive benefit level of the project is moderate and biased towards good. The example proves the feasibility of improved matter-element extension model to evaluate the comprehensive benefit of offshore wind farms.