A transfer impedance calibration device for transducers based on spatial frequency domain smoothing technology is provided. The calibration device comprises a signal transmitter, a power amplifier, a transducer pair, a measurement amplifier, a signal collector, a measurement processor and a current sampler. The device extracts acoustic channel information through the sound filed spatial information or measurement method to design a spatial domain smoothing filter, and then comprehensively processes the transmitted current signal and the received signal through the spatial frequency domain smoothing technology to obtain the transfer impedance of the transducer pair.