The disclosure discloses a device, a method and a system for processing Machine to Machine/Man (M2M) service information to simplify processing courses of the M2M service and to improve processing efficiency of the M2M service. The device comprises: a receiving unit (410) configured to receive the M2M downlink service information transmitted to a first virtual terminal, wherein the first virtual terminal has at least one function of at least two machine terminals; a processing unit (420) configured to determine, according to a second corresponding relationship between a machine terminal and a function in the first virtual terminal, the machine terminal corresponding to each function contained in the M2M downlink service information and to split the M2M downlink service information into the service information of individual machine terminals to send to the corresponding machine terminal.