The invention discloses a recycling system for waste smoke of a boiler. Multiple burners are connected with a hot water boiler and heat conduction oil boilers; a heating terminal is connected with a water exchanger; the multiple heat conduction oil boilers are connected with a hot water heat exchanger through smoke discharge pipes; two independent coil pipes are arranged in the hot water boiler; one of the two coil pipes is connected with a hot water pipe of the water exchanger and the heating terminal to form a closed circulating water way; a pump valve device is arranged between the heating terminal and the water exchanger; a valve F6 is arranged between the hot water boiler and a water bucket; a valve F5 is arranged between a pump valve filter device and the hot water boiler; and a valve F3 and a valve F7 are arranged between the hot water boiler and the water exchanger. With the recycling system, heat of the waste smoke of the industrial boiler is recovered and used for heating, heat waste of an enterprise is greatly reduced, the hot water boiler is reserved, and heat can also be provided for the heating terminal through direct heating of the gas burners when the heat conduction oil boilers are not started.