A system for recognizing physiological sound comprises a receiving module, a feature extracting module, a classifier, and a comparing module. A method for recognizing physiological sound comprises receiving a physiological sound by the receiving module; extracting at least one feature from the physiological sound by the feature extraction module; classifying the at least one feature to identify at least one category by a classifier; and comparing the at least one category with a normal physiological sound and/or an abnormal physiological sound by the comparing module for evaluating a risk of disease. The method and system for recognizing physiological sound can precisely identify the specific physiological sound and exclude the noise.