Abstract: A sample processing and detecting kit with a material transfer structure comprises a kit body defined by an outer shell. A top outer shell of the kit body comprises an opening-and-closing sample port. An inner side of the kit body is disposed with a material circular plate holder and a middle of the material circular plate holder is disposed with a circular hole. A waste liquid storage chamber, a first lock groove, a second lock groove, and a sealing hole are arranged on the material circular plate holder at a periphery of the circular hole. A sample processing plastic tube member is hermitically disposed in the first lock groove. A detection reaction plastic tube member is hermetically disposed in the second lock groove.