The invention discloses a LD-type wet desulfurization special-purpose dust and water removal unit. The unit is used for an outlet in the center of the top of a desulfurization tower. The unit comprises a water blocking and water collection ring, a finishing suction port, a flue gas transition flue, a suction flange, an outer ring, an inner ring, a gas and water capture tank, a flushing water pipe, a return pipe of a zone for returning to a tower, and a discharge flange. A gas flow is discharged by an outlet of the desulfurization tower, enters the finishing suction port and then is integrated. In the process, the finishing suction port forms a mushroom-shaped inlet flue gas isotach, the flue gas enters a narrow rectangular S-shaped tunnel, the tunnel is divided into double or more layers of overlapped S-shaped channels through an S-shaped partition plate, and each one channel comprises a positive semicircle (210 degrees) and a reverse semicircle (150 degrees). The unit has a simple structure, is not easily blocked, and can be combined with the existing folded plate demister. Pumping suction and concentration of a wet gas flow have efficiency higher than that of single treatment on a recovered liquid.