The invention relates to the field of IPTV set top boxes, and particularly relates to a method for overcoming PPPOE dialing failure of an IPTV set top box. An optical modem is connected with a centraloffice device and an IPTV set top box separately, the optical modem is provided with a session detection module, a session recording module, a link sate sensing module, and a session clearing module,which are used for completing an information processing procedure and a troubleshooting procedure, the information processing procedure and the troubleshooting procedure are performed at the same time, the session detection module monitors a message received and transmitted by the optimal modem at any time, the link sate sensing module monitors an optimal modem LAN port, and determines whether dialing failure occurs, the session recording module creates a session recording file, the session clearing module reads the session recording file established by the session recording module, fills a PADT message with the session recording file, sends the PADT message, and terminates a PPPOE session between the IPTV set top box and the central office device. All modules perform respective functionsand run synchronously, thereby discovering and solving the dialing failure problem at fastest speed, improving efficiency and improving user favorability.