The invention discloses an air conditioner throttling element. The air conditioner throttling element comprises a casing with a cavity chamber, a first pipeline and a second pipeline, wherein the first pipeline and the second pipeline both pass through the cavity chamber, and openings of two ends of the first pipeline and the second pipeline expose outside the casing; a temperature wrap is fixedly arranged on the first pipeline; a thermostatic expansion valve is communicated with the second pipeline; and a pressure leading pipe of the thermostatic expansion valve is communicated with the first pipeline. Through building the thermostatic expansion valve and the temperature wrap in the cavity chamber of the casing, the unburied situation is prevented; and the normal use of the thermostatic expansion valve and the temperature wrap can be guaranteed according to the first pipeline and the second pipeline. The casing has a certain shielding action on the refrigerant flowing noise generated by the thermostatic expansion valve as the throttling element; and the casing has a certain heat preservation effect, so that the problem of dropping condensate water can be prevented. When the thermostatic expansion valve needs to be maintained, the air conditioner throttling element provided by the invention is detached, and the mounting and detaching processes are simple. The invention further discloses an air conditioner comprising the air conditioner throttling element.