The invention discloses a wet type boiler flue gas desulfurization and dust removal device. A bottom plate is arranged on one side of the lower part of a body, a gas feeding pipe is arranged on one side of the upper part of the bottom plate, washing liquid is arranged on the lower side in the body, a gas outlet of the gas feeding pipe is arranged in the washing liquid, a spray device is arranged on one side in the body, a defogging device is arranged on one side of the upper part of the spray device, a gas gathering hood is arranged on one side of the upper part of the body, the gas gatheringhood is in a reversed funnel shape, a gas discharging pipe is arranged on one side of the upper part of the gas gathering hood, a liquid feeding pipe is arranged on one side of the lower part of the body, a sewage draining pipe is arranged on one side of the liquid feeding pipe, and valves are arranged on the liquid feeding pipe and the sewage draining pipe. According to the wet type boiler flue gas desulfurization and dust removal device disclosed by the invention, a circular turnable type defogging device is utilized to change the flue gas flowing direction continuously, so that flue gas canstrike a defogging plate for multiple times, the washing liquid carried in the flue gas can be removed, the washing liquid is prevented from being drained out along with the flue gas, and environmental pollution is avoided; meanwhile, waste of the washing liquid is reduced.