The invention provides a method and a device for processing an SAS (Serial Attached SCSI) error status command based on an FPGA (Field-Programmable Gate Array). The method comprises the steps of receiving a control command sent by an SAS drive; storing the control command, and sending the control command to an SAS protocol layer module; receiving the error status command which is reported by the SAS protocol layer module and is corresponding to the control command; judging whether the error status command is a retransmission command; and if the error status command is the retransmission command, constructing a to-be-retransmitted control command based on the error status command and the stored control command, and sending the to-be-retransmitted control command to the SAS protocol layer module. According to the method and the device provided by the invention, because an FPGA module is used for finishing analysis on the error status command returned by the SAS protocol layer module, the complex interactive process between the SAS drive and the SAS protocol layer module is avoided; and therefore, the command transmission time can be greatly shortened, and the problem of low processing efficiency of the error status command in related technologies is solved.