The invention discloses a rice bran and rice husk smashing device which comprises a feeding device, a fine smashing device, a smashing box, a vibrating filter sieve, a powder return device and a fixing frame, wherein the feeding device is fixedly arranged at the upper end at the left side of the smashing box through a bottom end fixing frame; the feeding device is connected with the fine smashing device arranged inside the smashing box; the vibrating filter sieve is arranged at the lower end inside the smashing box; a smashing room is arranged at the upper end of the vibrating filter sieve; a material room is arranged at the lower end of the vibrating filter sieve; the material powder device comprises a powder sucking tube with a powder sucking cover, a connecting bent tube, a material conveying tube, a material sucking fan and a material return tube; the powder sucking tube with the powder sucking cover is arranged on a position, at the lower end inside the smashing room, at the upper end of the vibrating filter sieve; the upper end of the powder sucking tube is connected with the material conveying tube through the connecting bent tube which is connected at the outer side of the top end of the smashing box; a material sucking fan is arranged on the material conveying tube; the left end of the material conveying tube is connected with a material return tube; and the lower end of the material return tube is connected with the feeding device. The rice bran and rice husk smashing device is good in smashing efficiency and is good in smashing effect, and can be used for performing a powder return function on materials with poor smashing fineness.