The invention discloses a queue report method, a device and a passive optical network; wherein the queue report method comprises: at least a threshold value is set corresponding to an entity queue; wherein each threshold value is corresponding to a virtual queue, and the threshold value represents the maximum depth of the virtual queue. The method comprises the following steps: when the data message is judged and sent to an optical fiber, the virtual queue is dequeued based on the threshold value; when data message is enqueued to the entity queue or the dequeue operation of the virtual queue is executed, and the enqueue operation is allowed to execute to the virtual queue, the virtual queue is enqueued based on the threshold value; a queue report is generated directing at the virtual queue and the queue report is reported. The technical proposal improves the accuracy of the queue report; therefore, the local side can distributes appropriate bandwidth based on the reported queue report, thereby avoiding uplink bandwidth waste and ensuring simple logic realization.