Provided are a fiber-to-the-home implementing method and device. The method includes: receiving, by a virtual Passive Optical Network Medium Access Control (PON MAC) of an Optical Network Unit (ONU), a first packet from an Optical Line Terminal (OLT), determining that the first packet matches the virtual PON MAC, and searching a preset corresponding relationship for a first buffer area corresponding to the virtual PON MAC receiving the first packet; buffering, by the ONU, the received first packet in the searched first buffer area; and sending, by the ONU, the first packet in the first buffer area to a user via a User Network Interface (UNI) corresponding to the first buffer area.