A device for enhancing skin absorption of oxygen, including a refill pack and a kit. The refill pack defines a refill space containing an activator. The kit includes a soft main body part defining a reaction space, a sealing part connected to the main body part and openably closing the reaction space, and a functional liquid flowing in the reaction space. The main body is suitable for being put on the limbs, and the functional liquid is composed of peroxide, and reacts with the activator added to the reaction space to generate fresh oxygen that fills the reaction space. In this way, the kit is used to contain the limbs and the fresh oxygen generated, so that oxygen and functional fluid can fully act on the limbs, thereby greatly improving the skin's ability and effect of absorbing oxygen.一種加強皮膚吸收氧氣的裝置,包含一補充包,及一套件。該補充包界定有容納一活化劑的一補充空間。該套件包括界定有一反應空間且軟性的一主體部、連接於該主體部且可開啟地封閉該反應空間的一封口部,及流動於該反應空間內的一功能液。該主體部適用穿套於肢體,該功能液由過氧化物組成,且與加入該反應空間的活化劑進行反應,並產生充滿該反應空間的新鮮氧氣。藉此,以該套件容納肢體與產生的新鮮氧氣,使氧氣與功能液能夠充份的作用於肢體,進而大幅提升皮膚吸收氧氣的能力與效果。