The utility model discloses a device for evaluating foaming performance of liquid. The device for evaluating the foaming performance of the liquid comprises a transparent first cylinder (2), wherein the bottom end of the first cylinder (2) is closed, a filter plate (6) is connected with the interior of the first cylinder (2) in a sealed mode, the interior of the first cylinder (2) can be divided into an upper cavity (21) and a lower cavity (22) by the filter plate (6), the upper cavity (21) and the lower cavity (22) are arranged vertically, and a gas inlet (7) is formed in the bottom end of the first cylinder (2). According to the device for evaluating the foaming performance of the liquid, the foaming capacity of a slurry sample of a desulfuration operation absorption tower can be studied visually, conveniently and effectively, and the device for evaluating the foaming performance of the liquid can be used for directing an enterprise to adjust the operation mode of the desulfuration operation absorption tower, and various production safety problems caused by slurry foaming can be solved.