The invention discloses a smoke desulfurization and dust removal device, and belongs to the technical field of chemical equipment design. The smoke desulfurization and dust removal device comprises a chimney, valves, a pump, vacuum chambers, a sedimentation basin and a desulfurization water pool, wherein the left side of the chimney is connected with a water outlet of the pump, the left side of the pump is connected with the two vacuum chambers through the two valves, the top end of the vacuum chamber on the left side is connected with a water pipe, tail gas passes through the vacuum chamber and is subjected to desulfurization and dust removal by desulfurization water injected by an upper end water pipe, smoke dust enters the sedimentation basin along with the desulfurization water and sediments in the sedimentation basin, the desulfurization water after the sedimentation overflows into the desulfurization water pool, the desulfurization water in the desulfurization water pool is pumped by the pump to reach a gas washing section of the chimney, and the tail gas is washed again. The smoke desulfurization and dust removal device has the advantages that the smoke exhausted into the chimney is thoroughly washed and cleaned twice, the flue of the chimney is smooth, the air quantity of an induced draft system is large, the equipment temperature is low, the service life is long and the environmental protection property is good.