The invention provides an ultrasonic probe calibration phantom and system. A concaved groove is formed in the middle position of the upper surface of the ultrasonic probe calibration phantom, a plurality of taper holes are formed in the side surface of the ultrasonic probe calibration phantom, a two-dimensional ultrasonic probe is fixedly connected in the concave groove, NDI puncture probes are inserted into the taper holes, and tip ends of the NDI puncture probes can be acquired through ultrasound images. According to the ultrasonic probe calibration system adopting the structure, a neutral surface of the ultrasonic plane can just pass by the neutral surface of the ultrasonic probe calibration phantom along the middle seams, and the neutral surface of the ultrasonic plane just uses the tip ends of the NDI puncture probes, and the problem that a ''dot-type'' phantom and a two-dimensional ''surface-type'' phantom cannot be aligned to the ultrasonic plane is well solved. Besides, the invention further provides an ultrasonic probe calibration method.