The invention is a device and method for implementing picture quality regulation by picture comparison. And the device comprises: tuner, decoder, picture quality processor, controller, remote controller and display unit, and the method displays the original picture and a comparison picture, and displays the picture quality through picture comparison. Thus, a user can very conveniently watch both the original picture and the new picture on the display unit so as to visually make comparative justification and selection of picture quality, convenient to clearly differentiate the original picture and the processed picture, feeling the picture quality improving effect, and thus making the consumers visually know and receive the picture quality improvement caused by the new technique.