The utility model relates to a floating liquefied natural gas is gasification system again for low temperature waters, a serial communication port, include: LNGNG conversion structure, middle medium hydraulic circuit, heating medium backflow structure and sea water loop structure, middle dielectric heater acquires the heat from sea water or HM, when the inlet temperature of sea water is higher than 8 DEG C, adopt the sea water as the heat source in the time of most, and when the temperature of sea water is less than 8 DEG C, middle dielectric heater heat source will be changed into with HM by the sea water, the utility model discloses introduced heating medium in low temperature sea water operating mode, according to the difference in sea area, heating medium's size can change with the form, so this system all can use in the sea area of each circumstances sea water operating mode, is applicable to each sea area and external other similar sea areas of china, and various sea water operating modes are applied to to the flexibility, not only can adapt to the low temperature waters, also can prevent to lead to the fact the corruption to middle dielectric heater. The utility model discloses chinese northern waters be can realize and production, continuous safe air feed are stabilized.