The invention provides a smoke rotational flow condensation type heat exchange device and method for an aluminum oxide calcining kiln. The smoke rotational flow condensation type heat exchange device comprises a fan, sprayers, a chimney, a fog receiver, a water recycling tank, an overflow pipe, a dust collector, a hot water pump, a cold water pump, spiral flow guide plates, an air pipe and a user. The smoke rotational flow condensation type heat exchange method comprises the steps that 150-170 DEG C hot and wet smoke from the aluminum oxide calcining kiln enters the lower portion of a condensation heat-exchange tower through the fan and the air pipe, and operates upwards after passing the spiral flow guide plates; and after spraying convective heat exchange through the sprayers, cooling water is heated to 80 DEG C from 50 DEG C and then joints condensate water in the smoke, and afterwards, mixed water is delivered to the user to be used through the hot water pump after entering the water recycling tank. The smoke rotational flow condensation type heat exchange device and method have the advantages that recycled hot water can be used for washing of red mud and a flat plate in aluminum oxide production, or heating for the user, or ORC waste heat power generation. 80%-90% or above of the heat in the moisture-heat-containing smoke can be recycled, and the economic benefit and the effects of energy conservation, emission reduction and environmental protection are significant.