The present invention provides an ultrasonic treatment head. The ultrasonic treatment head comprises a casing and an acoustically transparent window. An ultrasonic sending unit is disposed in the casing. An opening is disposed on one end of the casing. The opening is enclosed by the acoustically transparent window. The ultrasonic sending unit sends an ultrasonic wave to the outside through the acoustically transparent window. The acoustically transparent window is made by using an acoustically transparent soft material. Correspondingly, also provided is an ultrasonic treatment device comprising the ultrasonic treatment head. When a patient is treated by using the ultrasonic treatment head and the ultrasonic treatment device in the present invention, comfortable sensation of the patient can be remarkably improved.