The invention relates to a multifunctional whirlwind typed plasma air handling unit. The invention contains a cylinder casing with a tangential air inlet pipe and a plasma generator power supply. An air out pipe is arranged on the center of the cylinder casing. A plurality of high voltage electrodes are arranged in ring direction in the annular area between the cylinder casing and the air out pipe. The high voltage electrodes are fixed on the cylinder casing by an insulation connecting fitting. The invention combines the whirlwind typed dust collector with the plasma air handling unit, which can handle dust, smoke, oil fume, water vapor, stench and various waste gases in the air, and collect various granular substances (including solid-state granular substances and liquid-state granular substances) in the air into dust-setting chamber, and transfer stench and various waste gases into poisonless, tasteless and colorless air, and so the air is effectively purified. The invention can be widely applied in various places where the air needs to be purified, and also can be applied in the places where the granular substances in the air needs to be reclaimed.