An echo canceller and an echo cancellation method are provided. In the echo cancellation method, a transmitting data sequence is received, and M taps are provided accordingly. In addition, the M taps are received, and N taps are output according to an echo distribution information, in which the M and N are natural numbers, and M>N. Besides, the N taps are multiplied by N tap coefficients respectively to generate N products. Further, the N products are summed up to generate an echo cancellation signal. Thereby, the cost of the echo cancellation is decreased.