The invention provides an electronic expansion valve and a refrigerating system with the electronic expansion valve. The electronic expansion valve comprises a valve body, a valve seat core, a first valve needle and a driving part, wherein at least one part of the valve seat core is arranged in the valve body, the valve seat core is made of acoustic materials, and a first valve port is formed in the valve seat core; the first valve needle is provided with a first closed position for sealing the first valve port and a first open position for avoiding the first valve port; and the driving part is used for driving the first valve needle to move between the first closed position and the first open position so as to adjust the flow of the first valve port. By applying the technical scheme, theproblem of high noise of an electronic expansion valve in the prior art can be effectively solved.