The invention relates to a distributed recycling system and method for sulfur in coking industry. Based on coking flow system resource balance, the self-purification function of coking flows are brought into full play, the system considers coupling treatment of sulfur foams, sulfur-containing waste gas and sulfur-containing waste liquid, waste materials are recycled, and the resource process value is increased. According to the technical scheme, sulfur foams are purified, then, pure sulfur is obtained, incineration is performed to produce acid, and obtained concentrated sulfuric acid absorbs ammonia in coke oven gas to produce ammonium sulfate; the desulfurization waste liquid is subjected to decoloration and then subjected to sulfo-oxidation, sulfur is separated out for incineration to produce acid, after solution crystallization and separation, ammonium sulfate and ammonium thiocyanate mother liquor are obtained, the ammonium thiocyanate mother liquor is incinerated to produce SO2, ammonium hydroxide is used for absorbing the produced ammonium sulfite, the ammonium sulfite is oxidized to produce ammonium sulfate or ammonium sulfite to be adopted as a denitrification agent for flue gas denitrification; waste heat of coke oven flue gas is recycled, the coke oven flue gas is mixed with ozone, some or all NO in the flue gas is oxidized, then, the flue gas and the recycling process tail gas are subjected to desulfurization and denitrification, and finally ammonium sulfate and ammonium nitrate are produced.