Abstract: The present invention provides a pilot-based timing offset estimation apparatus and method. The timing offset estimation apparatus includes: a pilot bit channel estimation module, configured to acquire pilot bit frequency-domain channel estimation values of target users through calculation on respective sub-carriers of the target users according to received frequency-domain demodulation reference symbols and local frequency-domain demodulation reference symbols; and a timing offset estimation module, configured to respectively perform timing offset estimation for each target user by using phase differences among the pilot bit frequency-domain channel estimation values on the respective sub-carriers. The present invention performs timing offset estimation for multiple users on the basis of the received pilot sequences, therefore provides more accurate measurement values for timing offset compensation and timing offset reporting, so as to reduce the influence of the timing offset on the receiver performance.