The invention provides a top corrosion testing device of a wet gas loop in the high-temperature and high-pressure environment, which is applicable to wet gas top corrosion simulation experiments under actual high-temperature and high-pressure working conditions and mechanism research of corrosion behaviors. The top corrosion testing device comprises a heating kettle, a pipeline circulating system, a heating and heat insulation system, a circulating condensed water tank refrigerating system, a circulating pump, a signal conduction channel, an external control box, a flow state observation window, an external gas supply system, a three-electrode system, an electrochemical work station, a computer and the like. The device has the advantage that the actual working conditions, including a flow state, a flow speed, pressure, temperature and the like of fluid in a pipeline, in the pipeline can be really simulated, so that the actual environment can be simulated to the greatest extent and real electrochemical data is measured. With the adoption of the device provided by the invention, a top corrosion in-situ electrochemical signal test can be carried out on a test sample, and a corrosion mechanism of pipeline steel can also be researched by utilizing a weight loss method. Therefore, the device provided by the invention has very important meanings on the research of a wet gas top corrosion mechanism of the pipeline steel.