The invention relates to an ultrasound and oxygen-enriched combustion device and a working method of the ultrasound and oxygen-enriched combustion device, and belongs to the field of oil gas combustion. The device is composed of an air pump (1), a dust remover (2), a dryer (3), a pressure swing adsorption oxygen generating device (4), a vacuum pump (5), a PLC (6), a PLC intelligent control flow valve (7), an oxygen-enriched air gas pipeline (8), an oil pipeline (9), an ultrasonic treatment chamber (10), an ultrasonic transducer (11), an internal-combustion engine (12), an air exhaust system (13), an ultrasonic generator (14) and the like. A PLC intelligent control system is used for controlling the power and the flow valve of the air pimp so that different oil-gas ratios in an oil-gas mixing chamber can be achieved. Ultrasonic cavitation treatment is conducted on oil-gas mixture with a suitable ratio, the oil-gas mixture enters the internal-combustion engine to be combusted, and combustion gas is discharged from a tail gas flue. The ultrasound and oxygen-enriched combustion device is affordable, obviously improves combustion efficiency, reduces pollutant discharge, especially the discharge of PM2.5, and has a broad application prospect.