The invention discloses a recycling device capable of decomposing and burning matters through vapor clash. The recycling device mainly comprises a first liquid feeding tank, a second liquid feeding tank, a first solid feeding tank, a second solid feeding tank, a hot water exchange tank, a high-pressure plunger pump, a drying-type steam generator, a high-pressure atomizing device, a matter steam disintegrating pipe coil, a spray explosion cooling reduction chamber, a constant temperature furnace, a circulating pump, a fuel feeding tank, a high-position expansion tank, a low-position oil storage tank, a steam header, a steam turbine and a generator. The recycling device has the following advantages: 1, the recycling device can be used for solving the detects of conventional boilers and breaking through steam temperature without needing pressure; and 2, the recycling device can be used for solving traditional process production and making use of steam for supporting heat energy, generating electricity, desalinating seawater, treating sewage and garbage, decomposing at high speed, concentrating, extracting, drying the matters and deeply processing products, steam is reheated in a 80 DEG C furnace body and is cracked into hydrogen and oxygen which are used for circular burning, the matters are burned through reheated steam, and the recycling device is multipurpose high-efficiency energy-saving emission reduction environmental protection equipment.