The invention relates to the technical field of sewage treatment in environment engineering, in particular to a treatment and recycling device of high-salt reverse osmosis concentrated water generated in a sewage regenerative process. The recycling treatment device comprises the following treatment units connected sequentially: an adjusting tank, a peristaltic pump, a photocatalytic oxidation reactor, a biological activated carbon reactor, a low-voltage carbon absorbing reactor and an ultrafiltration device. The bottom of the biological activated carbon reactor is connected with an air compressor, the treatment units are connected through pipelines respectively, and a water inlet pipe is arranged at the water inlet position of the adjusting tank. The recycling treatment device has the advantages of being high in pollutant removing efficiency by using the device, capable of achieving recycling of high-salt reverse osmosis concentrated water, capable of being applied to other treatment of high-salt wastewater low in organic concentration and hard to be biochemical, capable of solving problems of sludge expansion and floating and the like easily occurred in activated sludge process technology, stable in operation, strong in anti-impact loading capacity, economical and energy-saving, having certain nitration and denitrification functions, being capable of achieving close operation and avoiding odor and the like.