The present invention relates to a prepuce cutting and suturing device. An internal positioning member and an external positioning member on a staple seat of the device are matched to position prepuce. An operator is capable of holding the staple seat with one hand and turns the prepuce with another hand while observing the position of frenulum, adjusts the frenulum to prevent the frenulum from entering the cutting area. The operator pushes an annular cutter to cut the prepuce, pushes a staple pusher to move suturing staples toward staple grooves. When stapled on the prepuce, the suturing staples penetrate through one side of each corresponding one of cushions. One side of each one of the cushions with the suturing staples is stably positioned, while the other side turns along with penis erection, reducing the pressure between the suturing staples and the skin. Non-symmetric cushions drive the suturing staples get closer to the incision. When the penis erects, the suturing staples more easily cut the cut edge and get out of the cut edge by the levering effect of the leverage force of the single-sided cushions away from the cut edge. After the cutting and suturing is completed, the operator observes the situations of the suturing staples at the cut under the condition that the external positioning member is not removed. When ensuring that all suturing staples are firmly stapled, the external positioning member is allowed to be removed. If it is found that the suturing staples are not firmly stapled, corrective suturing is carried out before the external positioning member is removed, avoiding bleeding during operation.