The invention provides a throttling and flow dividing assembly and an air conditioner. The throttling and flow dividing assembly comprises a main pipe and a plurality of branch pipes; a plurality of flow dividing openings are formed in the side wall of the main pipe; the multiple branch pipes communicate with the multiple flow dividing openings in a one-to-one correspondence mode; and a throttlingdevice is arranged in any branch pipe. Through the technical scheme, liquid in the main pipe can evenly flow towards all the branch pipes through the corresponding flow dividing openings, and thus the good flow dividing effect is achieved; and each branch pipe is provided with the corresponding throttling device, and the liquid flowing into all the branch pipes is subjected to throttling and depressurizing through the throttling devices, so that the stability of the flow dividing and throttling processes of the liquid is improved.