The invention discloses a reducing elbow which comprises a reducing section and a body section. The cross section of the reducing section and the cross section of the body section are circular, the reducing section comprises a large end and a small end, the diameter of the reducing section is gradually enlarged from the small end to the large end, the reducing section is curved, the large end of the reducing section is communicated with the body section, and the ratio of the curved radius of the reducing section to the diameter of the small end is 1.0-3.0. The cross section of the reducing section and the cross section of the body section are circular, the diameter of the reducing section is gradually enlarged from the small end to the large end, the reducing section is curved, the large end of the reducing section is communicated with the body section, and therefore reducing and turning are achieved synchronously, reducing has the enough diffusion section, turning has the enough turning radius, the reducing elbow is even in smoke flow field, and a smoke duct body is prevented from vibrating to generate noise. The conclusion that the resistance generated by the reducing elbow is far smaller than that generated by a traditional rectangular reducing elbow is obtained through FLUENT fluid simulation software analog computation. The invention further discloses a smoke duct device.