The invention provides MAC (Media Access Control) address processing method and device and the method is realized on the basis of an access device. The access device designates one or a plurality of MAC addresses, wherein the quantity of the designated MAC address(es) is less than that of corresponding user MAC addresses; and the access device replaces user MAC addresses in a data message with the designated MAC addresses. Since the quantity of the designated MAC address(es) is less than that of the corresponding user MAC addresses, the quantity of MAC address learning of gathering equipment can be greatly reduced, the overall network processing performance is improved and the MAC address learning resources of equipment in network are saved.