The invention belongs to the technical field of environment monitoring and in particular relates to an ultralow emission smoke particulate matter concentration online monitoring device and method. Thedevice mainly comprises a large flow in-situ heating, tracing and sampling system, a heat tracing transmission pipeline, a smoke and dust concentration rapid measuring device, a gravimetric method smoke trapping and weighing device, a condensation system, a smoke effective flow rate measuring system, a drainage and gas supply system, an instrument and control system and a tertiary vibration attenuation device; methods such as large flow in-situ heating isokinetic sampling, high temperature heat tracing transmission, gravimetric method dust weight measuring and a hot air drying filter membraneare adopted, measurement accuracy is high, structure is simple, and particular matter concentration in flue gas can be monitored online and accurately; and the device provided by the invention can effectively eliminate influence of moisture in the flue gas on particular matter concentration detection and can continuously, online and accurately detect the particular matter concentration in the flue gas. Therefore, the device provided by the invention is applicable to occasions with industrial smoke emission, such as a thermal power plant.