A low-set ultrasonic spray tower with a diluter, including a tower body, a gas distributor is arranged at the top of the tower body, a circulating acid pipe is fixedly connected to the outside of the tower body, and a spray pipe is arranged in the tower body, and the circulating acid pipe passes through The circulating acid spray head is connected with the spray pipe, and it is characterized in that the spray pipe is evenly equipped with ultrasonic nozzles, and a sedimentation tank is arranged under the spray pipe, and the sedimentation tank is located in the middle section of the tower body, and a dilution tank is arranged below it. chamber, an expansion chamber is provided below the dilution chamber in the tower body, and a dilution acid tank is provided at the bottom of the tower body. The invention improves the uniformity of the sprayed liquid acid mist particles, the gas absorption efficiency is obviously high, the concentrated acid concentration accuracy after dilution is controlled within ±0.9%, the uniformity of the diluted acid is increased, the violent vibration of the diluter is effectively reduced, and the failure rate of the diluter is reduced by 30% %above. The invention expands the range of working conditions for acid concentration and acid temperature control in the process, and has good future economic benefits, huge market and broad industrialization prospect.