A material processing device has good crushing function, which is characterized in comprising a hopper, a hydraulic puncture needle, a shell, a transfer belt, the first crushing device, the second crushing device, an air vents and the conveyor belt; two hydraulic puncture needles symmetrically arranged on the side wall of the hopper, driven by hydraulic pressure to do a round trip in order to break the bag contained in the material; the transfer belt is located in the shell; the first crushing device is arranged at the upper right of the end of the transfer belt to preliminarily break the material which will fall into the shell; the first crushing device includes a drum and multiple edge knives arranged at the drum; the second crushing device is arranged at the outlet of the shell, which comprises a rotating shaft arranged horizontally and edge knives on the shaft; and from the outlet of the shell, the material is into the conveyor belt and will be transported to a storage bin by the conveyor belt.