The invention discloses a method and a device for realizing wastewater zero discharging based on a multiple-effect sound wave action. The method comprises the steps that low-pressure evaporation is performed on desulfurization wastewater in a form of atomization, vapour generated after the low-pressure evaporation is subjected to heat exchange by wastewater and is condensated and recycled, and the unevaporated wastewater is subjected to secondary evaporation; the device comprises a wastewater pre-heater, a wastewater heater, a low-pressure evaporator, a condensate water recoverer, a concentrated water treating pond, an underwater acoustic transducer and a pneumatic generator used for removing dust and scale in a flue, wherein the wastewater heater is connected with the low-pressure evaporator through a pipeline, a vapour outlet of the low-pressure evaporator is connected with the condensate water recoverer through the wastewater pre-heater, a wastewater outlet of the low-pressure evaporator is connected with the concentrated water treating pond, and the underwater acoustic transducer is connected with the wastewater pre-heater, the wastewater heater and the low-pressure evaporator. The method and the device provided by the invention have the advantage that evaporated gas and the wastewater subjected to the evaporation in a wastewater treating process are effectively treated and used, so that the purpose of wastewater zero discharging is realized.