A puncturing instrument is provided to overcome the inconvenience in performing the puncturing operation due to the inability to see the internal structure of a patient. The puncturing instrument includes a first tube, a second tube and a light-guiding member is disclosed. The first tube includes two first openings. One of the two first openings forms a sharp portion. The second tube is received in the first tube and includes two second openings and a gas outlet. One of the two second openings is provided with a lens, and the gas outlet is adjacent to the lens and the sharp portion of the first opening. The light-guiding member is received in the second tube. Furthermore, a puncturing equipment using the puncturing instrument and a signal processing method of the puncturing equipment are also disclosed.