The invention provides a device and method for determining zinc by electrothermal evaporation atomic absorption spectrometry, including a sample boat, an electrothermal evaporation device, a pre-enrichment device, a carrier gas path, a carrier gas mass flow meter, a release gas path, a T Type atomizer-atomic absorption spectrometer, the pre-concentration device is composed of tungsten wire, tungsten wire power base and pre-concentration device cavity, the tungsten wire is installed on the tungsten wire power base, and the pre-concentration device is placed overhead Center of the device cavity. The solid injection atomic absorption spectrometry for the determination of zinc includes dehydrating and ashing the sample to be tested in the air to obtain an inorganic residue; The aerosol of the tungsten wire is in contact with the tungsten wire, and the zinc is pre-enriched by the tungsten wire; the temperature of the tungsten wire rises to about 1800°C, and zinc atoms are released, and the zinc content is analyzed by an atomic absorption spectrometer. The device solves the problem of matrix interference in the determination of zinc by electrothermal evaporation atomic absorption spectrometry with solid sample introduction, and its advantage is that it can realize accurate and stable analysis of zinc content in the sample without digesting the sample.