The invention discloses a CO2 adsorption/desorption circulating treatment device and a preparation method and a treatment method thereof. The device comprises a power driving device, a turning wheel and a gas conduit, wherein the power driving device drives the turning wheel to rotate, a plurality of gas inlet and outlet holes are formed in the turning wheel, and each gas inlet and outlet hole is respectively connected with the gas conduit; the turning wheel internally comprises a plurality of adsorption areas and a plurality of desorption areas, and adjacent areas are sealed; and a plurality of splitting layers are arranged in each adsorption area, each splitting layer is filled with adsorbents, air holes for to-be-adsorbed gas or purified gas to flow through are formed in the left end and right end of each splitting layer, and the to-be-adsorbed gas or purified gas is discharged from the gas inlet and outlet holes after sequentially flowing through each splitting layer. By using MOF materials as the adsorbents, horizontal layering is achieved inside the turning wheel, and the layers are separated so as to ensure that the gas sufficiently flows through the adsorbents, so that the adsorbents can be fully utilized, and the adsorption efficiency of carbon dioxide can be greatly improved.