The invention discloses a sound attenuation and noise reduction device and belongs to the technical field of sound attenuation. The sound attenuation and noise reduction device comprises sound attenuation covers and a base plate. The sound attenuation covers each comprise a horn-shaped cover body, a vibrating film, a permanent magnet and a coil. Layers of vibrating films are fixed on the inner sides of openings of the horn-shaped cover bodies; the permanent magnets are fixed in the middles of the inner sides of the vibrating films; the coils encircle the peripheries of the permanent magnets and are fixed on the inner walls of the horn-shaped cover bodies; when the vibrating films vibrate, the permanent magnets make magnetic line cutting movement in the coils; fixing lug rings are arranged on the tails of the horn-shaped cover bodies; radiating holes are formed in the horn-shaped cover bodies; and the multiple rows of sound attenuation covers are closely arranged on the base plate and fixed to the base plate through the fixing lug rings. The sound attenuation and noise reduction device not only has the sound attenuation function of a sound attenuation hole, but also absorbs more noise than the simple sound attenuation hole; the radiating holes are formed in the horn-shaped cover bodies, so that coil radiating is strengthened; and the vibrating films are fixed inside the horn-shaped cover bodies, so that the noise can be better collected, and the noise is eliminated to a greater extent.