The invention provides a device for recycling carbon disulfide in the production process of xanthate. The device comprises a dust remover, a primary condenser, a primary deep freezer, a secondary condenser, a secondary deep freezer and an absorption tower, wherein the dust remover, the primary condenser, the primary deep freezer, the secondary condenser, the secondary deep freezer and the absorption tower are sequentially communicated. The primary condenser and the secondary condenser are both communicated with a first refrigerator. The primary deep freezer and the secondary deep freezer are both communicated with a second refrigerator. The absorption tower is filled with fillers. A spraying head is further arranged in the absorption tower. The invention further provides a method for recycling the carbon disulfide from gas produced in the production process of the xanthate through the device. The method includes the following steps of 1, carrying out dust removing; 2, carrying out primary condensing; 3, carrying out primary deep freezing; 4, carrying out secondary condensing; 5, carrying out secondary deep freezing; 6, carrying out collecting, and obtaining water-containing carbon disulfide recycling liquid. The comprehensive recycling rate of the carbon disulfide recycled through the device and method is higher than 99.0%, tail gas meets the standard to be exhausted, environment pollution is reduced, and the work environment is improved.