Low PUE, low WUE and low CUE have become key approval indicators and economic indicators for data center construction. Many scientific research institutions and enterprises around the world are exploring relevant implementation technologies and solutions. In this paper, based on wind plant offshore substation a new data center implementation technologies with PUE<11, WUE≈0 and CUE≈0 is provided, by optimizing offshore wind power, marine circulating water and liquid cooling server through AI technology. According to the analysis of the pilot project, the PUE of this technology can reach 1067. Through joint design, the new energy and new infrastructure are fully reused, with outstanding economic benefits. It can be replicated and promoted on a large scale in the southeast coast of China, and can solve the problem of providing nearby computing power in the eastern region under the dualcarbon goal.