The invention relates to an intelligent acoustic levitation protection system and an armored vehicle comprising the same. The problems that an existing protection system is poor in multi-hitting resistant capability and high in overall mass are solved. The intelligent acoustic levitation protection system comprises a target identification system, an intelligent processing system and an acoustic levitation device. The acoustic levitation device comprises a sound generator, a sound reflection device, a hollow airtight shell and an internal protection unit. The internal protection unit is made ofa liquid-state, semi-solid-state or solid-state material. After the target identification system transmits surrounding situation information to the intelligent processing system to be analyzed and calculated, a control code is formed and transmitted to the acoustic levitation device, and the sound generator, the sound reflection device and the internal protection unit which are in the acoustic levitation device are controlled to work. The armored vehicle comprising the system comprises the target identification system, the intelligent processing system, an active protection system and the acoustic levitation device. According to the intelligent acoustic levitation protection system and the armored vehicle comprising the same, the protection property of the armored vehicle is met, at the same time, the weight of the armored vehicle is reduced, and the multi-hitting resistant capability of the armored vehicle is improved.