The invention belongs to the technical field of environmental protection, and relates to an integrated purification technology of flue (waste) gas, in particular to a conversion device of desulfurized and denitrified side products of active-coke flue gas, a desulfurizing and denitrifying system and a method. The conversion device comprises an absorbing tower, an alkali preparation unit, an intermediate-product storage tank, a neutralizing kettle, an evaporator, a concentrated-material tank, a centrifugal unit and a drying device, wherein the absorbing tower is provided with a gas inlet end which is connected with a output end of sulfur-dioxide gas released in the desulfurizing and denitrifying system of the active-coke flue gas; and the alkali preparation unit, the absorbing tower, the intermediate-product storage tank, the neutralizing kettle, the evaporator, the concentrated-material tank, the centrifugal unit and the drying device are connected in sequence. The conversion device, the desulfurizing and denitrifying system and the method have the advantages that the production additional value of the desulfurizing and denitrifying system of the active-coke flue gas can be increased, and the economic benefit can be improved, so that the economic and environment-friendly effects are achieved; the process is simple, the layout is compact, the energy consumption is low, and no waste water, solid waste and secondary pollution are caused, so that the resource recycling is realized.