The invention discloses a carbonate acidizing and fracturing simulation sample, a preparation method, a simulation device and a method. The sample comprises a body, a partition layer, a sleeve, an annulus plugging material and a dissoluble saline solution. A first blind hole is formed in the body. A plurality of second blind holes are formed in the body. The start points of the second blind holes are located on the inner wall of the first blind hole. The second blind holes are filled with the dissoluble saline solution. The partition layer is blocked above the start points of the second blind holes. One end of the sleeve extends into the first blind hole, and the other end of the sleeve makes contact with the partition layer. The outer diameter of the sleeve is smaller than the diameter of the first blind hole so that an annulus can be formed between the sleeve and the wall of the first blind hole. The female end of a detachable connection piece is machined at the other end of the sleeve. The annulus is filled with the annulus plugging material. The sample can be prepared through the preparation method. The simulation device and the method are obtained on the basis of the sample. Understanding of the three-dimensional space distribution form of carbonate tight reservoir acidizing and fracturing seams is helped, and important significance in refitting of carbonate tight reservoirs is achieved.