The invention discloses a boiled water heating system using a double-acting thermo-acoustic heat pump as a heater. The system comprises a cold/hot water storage tank and a double-acting thermo-acoustic heat pump heater, wherein the heater consists of three double-acting linear compressors and three heat pump units connected end to end at intervals to form a closed loop; the working phase difference of the three double-acting linear compressors and the volume flow rate phase difference in outlets of the three heat pump units are both 120 degrees; each heat pump unit consists of a secondary-low-temperature heat exchanger, a heat buffer pipe, a high-temperature heat exchanger, a heat returner and a main-low-temperature heat exchanger connected in sequence; an inlet of the high-temperature heat exchanger of each heat pump unit is communicated with the cold water storage tank through a pipe; an outlet of the high-temperature heat exchanger of each heat pump unit is communicated with the hot water storage tank through a pipe; and the reduction of energy utilization rate, the power consumption and the investment problem brought by direct consumption of electric energy can be prevented. Meanwhile, only pistons in the linear compressors of the system move, the system has no other moving parts, so that the mechanical performance is improved, and the service life is prolonged.