The invention discloses a boiler and an air distribution method of the boiler. The boiler comprises a boiler body, multiple first combustors and multiple second combustors, wherein a hearth is formedin the boiler body; the multiple first combustors are arranged on the boiler body at intervals in the peripheral direction of the boiler body; each first combustor is provided with a primary air nozzle; jet center lines of the multiple primary air nozzles are tangential to a first periphery in one of the clockwise direction and the anticlockwise direction; the multiple second combustors are arranged on the boiler body at intervals in the peripheral direction of the boiler body; each second combustor is provided with a secondary air nozzle; and jet center lines of the multiple secondary air nozzles are tangential to a second periphery in the other one of the clockwise direction and the anticlockwise direction. The boiler has the advantages of high heat transfer efficiency, low operating cost, high safety and the like.