A method for implementing a variable optical splitter and a variable optical splitter are provided. The method includes that: the variable optical splitter is divided into one or more virtual optical splitting units according to wavelengths/wavebands of optical signals, wherein the virtual optical splitting units and the wavelengths/wavebands are in a one-to-one correspondence, and moreover, the wavelengths/wavebands and splitting ratios are also in a one-to-one correspondence; and optical guiding or optical splitting is performed on the incident optical signals through the virtual optical splitting units. By adopting the technical solutions provided by the present disclosure, the technical problems that there is yet no optical splitter with a variable splitting ratio in the related technology and the like are solved, and controllability of the splitting ratios of the optical splitter is achieved.