The invention relates to a device and method for 
processing sodium p-toluenesulfonate waste liquor. The device comprises a 
direct current power supply, a 
membrane stack, a clamping device, a carbon 
fiber felt 
electrode, an 
electrode liquor 
storage tank, an acid chamber 
storage tank, a waste liquor chamber 
storage tank, an alkali chamber storage tank, a liquor adjuster, an alkali chamber valve block, a waste liquor chamber valve block, an acid chamber valve block, an 
electrode chamber valve block, an acid chamber filled with a cation exchange resin, a salt chamber, an alkali chamber filled with an anion exchange resin, an anion exchange membrane, a cation exchange membrane and a bipolar membrane. A PAN (
polyacrylonitrile)-based carbon 
fiber felt electrode used in the device and method has the characteristics of 
low resistance, good electric 
conductivity, 
oxidation resistance and 
corrosion resistance. The salt chamber is filled with a cation and anion mixed resin, and the acid chamber and the alkali chamber are respectively filled with the cation exchange resin and the anion exchange resin, so as to further improve the conductance of an 
electrodialysis cell, reduce the polarization and 
energy consumption, and lighten the membrane 
pollution. The device and method can be used for 
processing the production waste liquor of high-concentration hardly-degradable 
pentaerythritol triacrylate, so as to obtain acid and / or alkali and realize recycling of the waste liquor.