The invention provides an LT code degree distribution design method and device. A bit error rate and the decoding cost can be reduced. The decoding efficiency is improved. The method comprises the steps of determining a packet number of a to-be-coded source data packet based on a distribution function for PMRSD degree distribution; generating a coding generation matrix G according to the total number K of source data packets, the total number N of coding data packets and the packet number of the to-be-coded source data packet; carrying out module 2 multiplication on the source data packets and the G , thereby obtaining the coding data packets, and sending the coding data packets to a receiving end; generating the coding generation matrix G at the receiving end, judging whether a list of which degree value d=1 exists in the generated G or not, if the list exists, assuming that the source data packet s corresponding to a point (i, j) of the degree value d=1 in the G is equal to the received coding data packet c, and adding up a decoding counter count and 1; and assuming that a value of the coding data packet c related to the s is equal to the exclusive or of the value of the original coding data packet c and the s, setting a value of an element related to the s in the G as 0, and finishing decoding when the count is equal to K. The method and the device relate to the technical field of communication.