The present application provides an audio and video playing system, a playing method and a playing device. The system comprises: a display device; a directional sound output module configured to output a directional sound signal; a tracking element configured to monitor a target visual area and to monitor the target display area on the display screen; and a processor, connected with the directional sound output module and the tracking element respectively, and configured to acquire a first audio and video data to be output in the target display area, display image information of the first audio and video data in the target display area, and output sound information of the first audio and video data to the directional sound output module such that the directional sound output module output a directional sound signal towards the target visual area.