A multimedia access device, a multimedia playing system comprising the multimedia access device, and a multimedia data playing method are provided. The multimedia playing system comprises a portal web server, an interface, a multimedia access device, and a multimedia playing apparatus. The portal web server provides a file allocation table (FAT) comprising at least one file folder, each having at least one file. Each file is adapted to contain and correspond to at least one Internet data stream. The multimedia access device connects to the portal web server via the interface, selects one file from the FAT according to a selection signal, and converts the Internet data stream corresponding to this file into a USB data stream after receiving the Internet data stream via the interface.