The invention provides a gas delivery device and an anesthesia machine with the same. The gas delivery device comprises a gas path switching valve, a laughing gas control valve and an air control valve, wherein when the valve plug of the gas path switching valve is in a first position, a first gas inlet and a first gas outlet of the gas path switching valve are communicated, the laughing gas control valve is switched on, and the air control valve is switched off; and when the valve plug of the gas path switching valve is in a second position, the first gas inlet, the first gas outlet and a second gas outlet of the gas path switching valve are communicated, the laughing gas control valve is switched off, and the air control valve is switched on. The gas delivery device provided by the invention controls the laughing gas control valve and the air control valve to be switched on and switched off by oxygen output by one gas outlet of the gas path switching valve, can reliably realize various requirements when the anesthesia machine delivers gas, can eliminate the hidden danger of gas leakage because one or two valves are not switched off, and has a small number of valve bodies, a clear structure, a simple control process and high reliability.