The utility model discloses a mass transfer device is reinforceed to boiler flue gas desulfurization tower ultrasonic wave, the device sprays layer supporting beam a plurality of couple down including installing in boiler flue gas desulfurization tower, all is connected with a jib on every is geted in touch, the jib is flexible material, and its bottom is connected with the metal expanded metals, the online equipartition of metal sheet has a plurality of ultrasonic atomization wares, and the power cord of ultrasonic atomization ware concentrates that to draw forth the tower outer to ultrasonic wave distribution device. Ultrasonic vibration is passed through to the device and method can produce countless tiny impact bubbles in desulfurizing slurry, reinforceed the mixed mass transfer of desulfurizing slurry with flue gas containing sulphur, can reach improvement boiler desulfurization efficiency, reduce slurry circulating pump power consumption, equipment safe and reliable, arrange the target of reforming transform facility, stove cigarette sulfur dioxide environmental protection emission compliance.