The invention discloses an indoor high-density circulating water overwintering device and method of the young Urechis unicinctus of Urechis unicinctus. The overwintering device comprises a plurality of culture ponds, a water collection tank, a microfiltration machine, a balance pond, a biochemical treatment system, an oxygen increasing system, a water supplementing system and a temperature control system, wherein the culture ponds, the water collection tank, the microfiltration machine, the balance pond and the biochemical treatment system are connected in sequence; the biochemical treatment system is connected with the culture ponds; the oxygen increasing system is independently connected with the culture ponds and the biochemical treatment system;a water supplementing pond, the temperature control system and the balance pond are connected; and in each culture pond, an attaching base suspension bracket is arranged and is provided with multiple layers of attaching bases. The overwintering device changes an existing plane culture mode of the Urechis unicinctus, improves unit water body culture density, is favorable for discharging residual feed, faeces and the like, and improves the living environment of the Urechis unicinctus. In addition, circulating water culture is low in a water changing quantity, an environment protection temperature control means is adopted, and therefore, pollution discharge is reduced while a temperature control cost is lowered.