The disclosure relates to a heat and low-frequency treatment device, which includes a host, a control circuit and two cushions. The control circuit has an input interface, a processor, an amplifying circuit and a negative half-wave elimination circuit. When the two cushions receive the power controlled by the processor, according to control waveform and voltage the current is flowed through the treatment site where it is covered by the two cushions, and the heat energy generated by the electric heating layer is transmitted to the deep of the treatment site at the same time.
