The invention discloses an underwater sound communication device and a method based on time reversal and orthogonal frequency division multiplexing (OFDM) combined treatment. The underwater sound communication device comprises a signal transmitter, a power amplifier, a transmitting transducer, a receiving hydrophone array, a signal receiver and a signal processor, wherein the signal processor comprises a broadband Doppler estimation and compensation module, a time reversal processing module, an OFDM demodulation module, a channel estimation and compensation module and a frequency deviation estimation and compensation module. In the underwater sound communication device, the space time focusing characteristics of the time reversal are utilized to eliminate the multipath influence of the channel; a pulse channel response length can be shortened by the time reversal so as to reduce the length of an OFDM symbol guard interval and improve the communication efficiency; and because the guard interval is reduced, the length of the OFDM symbol can be shortened so as to enlarge a subcarrier frequency interval. With the method disclosed by the invention, interference among subcarriers can be reduced, and the available rate of the OFDM underwater sound communication is further improved.