The invention provides a two-layer multicast forwarding method which supports two-layer multicast service to be effectively implemented on multiple IGMP SNP embodiments with incidence relation, and also provides a router for implementing the method. The method comprises the following steps: dividing more than two IGMP SNP embodiments with incidence relation to the same two-layer multicast domain; arranging a virtual interface on each IGMP SNP embodiment, and connecting the virtual interfaces on the IGMP SNP embodiments through a virtual link; when one IGMP SNP embodiment in the two-layer multicast domain receives an IGMP message or a PIM message, forwarding the IGMP message or the PIM message to other IGMP SNP embodiments in the two-layer multicast domain through the virtual link; forming a two-layer multicast forwarding table through processing the received IGMP message or PIM message by the IGMP SNP embodiment in the two-layer multicast domain and writing the table into a two-layer multicast forwarding embodiment corresponding to the IGMP SNP embodiment; and when the IGMP SNP embodiment receives multicast data, forwarding the multicast data by the two-layer multicast forwarding embodiment according to the two-layer multicast forwarding table.