Abstract: Provided is an acoustic microfluidic system for cell fusion, a preparation method therefor and use thereof, which relates to the technical field of cell fusion. The acoustic microfluidic system of the present invention comprises a signal generator, a power amplifier, a PDMS cavity, a micro-injection pump, a pipeline, an EP tube, a cell recovery container, and a bulk wave transducer/surface acoustic wave transducer. The side wall/bottom of the PDMS cavity is provided with identical microporous structures disposed in a staggered manner The system of the present invention has the advantages of extremely low heat production quantity, simple operation, high repeatability and strong stability, and is suitable for the fusion of homologous cells and non-homologous cells. The system is not only suitable for the fusion of two cells, but also for the fusion of a plurality of cells, and can be widely applied to various types of cells.