The utility model discloses a smoke and dust desulfurization dust collector, affiliated field is design and manufacture of chemical equipment technical field, including the chimney, the valve, the pump, real empty room, the sedimentation tank, the desulfurization pond, the left side of chimney links to each other with the delivery port of pump, the left side of pump is connected with two real empty room through two valves, the water pipe is connected on left real empty room top, tail gas is removed dust by the desulfurization water desulfurization that the upper end water pipe pours into into through this real empty room, the smoke and dust gets into the sedimentation tank along with desulfurization water, the smoke and dust deposits in the sedimentation tank, desulfurization water overflow after the sediment gets into the desulfurization pond, the pump is taken out the desulfurization water in the desulfurization pond to the gas washing section of chimney and is washd tail gas once more, the utility model discloses a smoke and dust desulfurization dust collector, the flue gas secondary washing that emits into the chimney is thorough, clean, and the flue of chimney is unblocked, and the induced draft system amount of wind is big, and device temperature is low, long service life, the feature of environmental protection is good.