The invention discloses an apparatus and method for realizing high-energy beam current absorption by utilizing a water-cooled load. The device comprises a water-cooled load structure and a load supporting structure, wherein the water-cooled load structure comprises a load cavity and a conical shell; the load chamber comprises a vortex platform, a spiral water cooling groove, a conical vacuum loadchamber, a cylindrical vacuum chamber and a vacuum flange; and the load support structure comprises a load support frame, a support table, an adjusting support frame, a fixed support frame and a height adjusting table foot, wherein the load support frame can realize the supporting height adjustment, the leveling and the angle adjustment. The method realizes the absorption of heat generated in thehigh energy particle bombardment load process by a water cooling cycle. The invention solves the problem of interception and absorption of beam particles, realizes equipment cooling in the particle interception process through water cooling design, and provides a guarantee for the need of reduction of construction cost and the personal safety of workers and environmental protection.