An Ethernet data reassembly apparatus comprising: a data receiving unit, for receiving the data of a gigabit passive optical network frame; a data reassembly unit, for storing the data of the gigabit passive optical network frame into the corresponding location of a data buffer unit, based on the Ethernet data intermediate variable stored in a data reassembly table unit; the data reassembly table unit, for storing the Ethernet data intermediate variable; and the data buffer unit, for storing the data of the gigabit passive optical network frame received by the data receiving unit, to acquire integrated Ethernet data; characterized in that the Ethernet data intermediate variable includes: an integrated length of the current Ethernet data, a storage address of the current Ethernet data, an identifier indicating whether the current Ethernet data is wrong, and a cyclic redundancy check intermediate value of the current Ethernet data; further the data reassembly unit includes: a variable lookup unit, for looking up the Ethernet data intermediate variables in the data reassembly table unit according to the port identifier of the gigabit passive optical network frame; frame head removing unit, for removing the frame head of the gigabit passive optical network frame; and a data adding unit, for storing, according to the Ethernet data intermediate variable, into the corresponding location of the data buffer unit the data of the gigabit passive optical network frame with the frame head removed. a data receiving unit, for receiving the data of a gigabit passive optical network frame; a data reassembly unit, for storing the data of the gigabit passive optical network frame into the corresponding location of a data buffer unit, based on the Ethernet data intermediate variable stored in a data reassembly table unit; the data reassembly table unit, for storing the Ethernet data intermediate variable; and the data buffer unit, for storing the data of the gigabit passive optical network frame received by the data receiving unit, to acquire integrated Ethernet data; characterized in that the Ethernet data intermediate variable includes: an integrated length of the current Ethernet data, a storage address of the current Ethernet data, an identifier indicating whether the current Ethernet data is wrong, and a cyclic redundancy check intermediate value of the current Ethernet data; further the data reassembly unit includes: a variable lookup unit, for looking up the Ethernet data intermediate variables in the data reassembly table unit according to the port identifier of the gigabit passive optical network frame; frame head removing unit, for removing the frame head of the gigabit passive optical network frame; and a data adding unit, for storing, according to the Ethernet data intermediate variable, into the corresponding location of the data buffer unit the data of the gigabit passive optical network frame with the frame head removed. an integrated length of the current Ethernet data, a storage address of the current Ethernet data, an identifier indicating whether the current Ethernet data is wrong, and a cyclic redundancy check intermediate value of the current Ethernet data; further the data reassembly unit includes: a variable lookup unit, for looking up the Ethernet data intermediate variables in the data reassembly table unit according to the port identifier of the gigabit passive optical network frame; frame head removing unit, for removing the frame head of the gigabit passive optical network frame; and a data adding unit, for storing, according to the Ethernet data intermediate variable, into the corresponding location of the data buffer unit the data of the gigabit passive optical network frame with the frame head removed.