The invention relates to an LNG heating and gasifying device applicable to medium-scale and small-scale areas, in particular to a fume impact water-spinning LNG heating and gasifying device, wherein the top of a cylindrical shell (12) is provided with a combustion chamber which comprises an inner barrel (16) and an outer barrel (3), the top of the inner barrel (16) is provided with a combustor (1), the lower end of the outer barrel (3) is provided with a conical spout (11), a heat exchange surface arrangement space (4) is formed between the outer barrel (3) and the shell (12), a fume exhaust pipeline (14) is arranged at the upper part, a jacket layer (2) is formed between the outer barrel (3) of the combustion chamber and the inner barrel (16), the bottom of the jacket layer (2) is communicated with the conical sprout (11) and the top thereof is communicated with the fume exhaust pipeline (14) by a circulating flue (17), the lower part of the shell (12) is provided with a water pool (10) for storing water, an inverted umbrella-shaped pneumatic water spinner (7) is soaked in the water surface part of the water pool (10), and pile coils (5) which are arranged round the outer barrel (3) of the combustion chamber in a spiral ascending manner are arranged in the heat exchange surface arrangement space (4). The invention has simple and compact structure, wide work load range, convenient operation and maintenance, high heat efficiency and quick speed for gas supply, and is suitable for heating and gasifying LNG by medium-scale and small-scale gasification stations.