The invention relates to a liquefied natural gas heating and gasifying device. The problems that the conventional liquefied natural gas gasifying device is restricted by environmental temperature by taking seawater or air as a heat source, the load is difficult to regulate and the occupied area is large are mainly solved. The liquefied natural gas heating and gasifying device is characterized in that a burner (2) is arranged in a concrete tank (6); an inlet end of the burner (2) is positioned above the concrete tank (6); an outlet end of the burner (2) is connected with a flue gas distributor (3); a heat exchanger cofferdam (5) is arranged on one side of the burner (2) inside the concrete tank (6); a heat exchanger (4) is arranged inside the heat exchanger cofferdam (5); and the heat exchanger (4) corresponds to the position of the flue gas distributor (3) on the lower part. According to the liquefied natural gas heating and gasifying device, internal combustion gas of a receiving station is utilized as fuel, and the device is high in efficiency, rapid in load regulation and small in occupied area.