To provide a valve device and an air conditioner having the same, for sufficiently reducing a flowing sound of an internal fluid, without enlarging the size.

A valve seat part 101 is formed on the inner peripheral edge of an upper end part of a valve seat member 100 installed in a valve chest 51 of a dry valve by press-in. A vertical hole 110 is formed in an upper part in a peripheral wall part of the valve seat member 100. First and second filter storage spaces 120 and 130 are formed in a lower part in the peripheral wall part of the valve seat member 100. The vertical hole 110 and the first filter storage space 120 communicate with each other. An annular tapered surface BV is formed on the outer peripheral edge of a lower end part of the valve seat member 100 by chamfering work. Opening parts 120a and 130a are respectively formed in the lower end part on the outer peripheral side of the first and second filter storage spaces 120 and 130. A through-hole 140 is formed in a predetermined place of an inner peripheral surface 100i of the valve seat member 100, for communicating an inside space of the valve seat member 100 with the second filter storage space 130.