Disclosed is a non-steam low temperature exhaust heat recovery system. The non-steam low temperature exhaust heat recovery system comprises an exhaust heat recovery evaporator, wherein the exhaust heat recovery evaporator is located in a vacuum state. A heat exchange pipe is installed in the exhaust heat recovery evaporator. An exhaust heat resource is fed into one end of the heat exchange pipe, is processed through heat exchange, then enters a first preheater, conducts heat exchange in the first preheater, and then is discharged. Water enters the first preheater from a supply water tank, is heated in the first preheater, then enters a spraying pipe in the exhaust heat recovery evaporator through a pipeline, and is sprayed to the heat exchange pipe to generate steam. The steam is discharged through a pipeline on the top of the exhaust heat recovery evaporator, and then enters a steam compressor to conduct single-stage or double-stage compression. The non-steam low temperature exhaust heat recovery system can provide heat source steam which can replace boiler steam, also meet the requirement for utilization of heat at the temperature ranging from 85 DEG C to 100 DEG C in the technological process, achieve sea water desalination or sewage treatment and provide domestic water which can be directly used and exists at a certain temperature.