The invention relates to a wet desulphurization and smoke whiteness eliminating system, and relates to the fields of wet desulphurization technologies and smoke whiteness eliminating technologies. Thewet desulphurization and smoke whiteness eliminating system comprises an air-smoke heat exchanger, a desulphurization tower, a fan, a chimney, an air bypass, a smoke channel and an air channel, by means of hot air recirculation, air is preheated, then the air is used for exchanging heat with smoke, the smoke enters the desulphurization tower for desulphurization after being cooled, the heated airand the smoke subjected to desulphurization are mixed, temperature is elevated, the humidity is reduced, and the mixed air and smoke are discharged through the chimney, so that smoke whiteness eliminating is achieved. Compared with existing whiteness eliminating technology routes, the wet desulphurization and smoke whiteness eliminating system has the advantages that not only can the problems oflow-temperature corrosion, ash deposition and the like of smoke be effectively solved, but also system equipment is simple, the investment is little, whiteness eliminating modification is simple and easy to implement, and a whiteness eliminating effect is good, so that the wet desulphurization and smoke whiteness eliminating system has excellent economic benefits and social benefits.