We proposed a novel dense line spectrum super-resolution algorithm, the DMRA, that leverages dynamical multi-resolution of atoms technique to address the limitation of traditional compressed sensing methods when handling dense point-source signals. The algorithm utilizes a smooth $\tanh$ relaxation function to replace the $\ell_0$ norm, promoting sparsity and jointly estimating the frequency atoms and complex gains. To reduce computational complexity and improve frequency estimation accuracy, a two-stage strategy was further introduced to dynamically adjust the number of the optimized degrees of freedom. The strategy first increases candidate frequencies through local refinement, then applies a sparse selector to eliminate insignificant frequencies, thereby adaptively adjusting the degrees of freedom to improve estimation accuracy. Theoretical analysis were provided to validate the proposed method for multi-parameter estimations. Computational results demonstrated that this algorithm achieves good super-resolution performance in various practical scenarios and outperforms the state-of-the-art methods in terms of frequency estimation accuracy and computational efficiency.