With the aging of the population, there are more and more degenerative diseases of the lumbar spine that accompany osteoporosis. Lumbar degenerative osteoporosis has also become fragile and high in incidence, which has also attracted the attention of experts and scientists in related fields. Degeneration of the lumbar spine often causes pain in the waist and surrounding patients and even affects their life safety. The lesions such as the shoulders and lower back often show varying degrees of softening or induration in the fracture line or osteoporosis will directly produce adverse reactions to joint activities and then cause the development and deterioration of various complications. At present, spiral CT three-dimensional reconstruction technology has been widely used in the field of medical imaging and has played a very important role in the diagnosis and treatment of some diseases. Therefore, combined with three-dimensional reconstruction of spiral CT, this paper discusses its clinical value in the diagnosis of lumbar degenerative osteoporosis. In this experiment, in order to understand the image results after three-dimensional reconstruction, five groups of cases were selected for testing. The test items include the whole lesion site, vertebral imaging, soft tissue lesion site, and lumbar lesion site. In addition, in order to understand the clinical value of spiral CT three-dimensional reconstruction in the diagnosis of lumbar degenerative osteoporosis, this technique was compared and tested with other imaging methods. The selected imaging methods include X-ray, CT, and MRI. The test items include sensitivity, accuracy, positive predictive value, and negative predictive value. To explore the clinical value of spiral CT three-dimensional reconstruction in the diagnosis of lumbar degenerative osteoporosis, from the experimental results, the relevant image clarity and accuracy of the five groups of cases are high, the image quality after three-dimensional reconstruction is good, and the clarity and accuracy are high. In addition, the sensitivity and accuracy of spiral CT three-dimensional reconstruction are higher than those of other imaging methods. It has great clinical value in the diagnosis and treatment of lumbar degenerative osteoporosis.