The effects of plasma on the combustion instability of a methane swirling premixed flame under acoustic excitation were investigated. The flame image of OH planar laser-induced fluorescence and the fluctuation of flame transfer function showed the mechanism of plasma in combustion instability. The results show that when the acoustic frequency is less than 100 Hz, the gain in flame transfer function gradually increases with the frequency; when the acoustic frequency is 100~220 Hz, the flame transfer function shows a trend of first decreasing and then increasing with acoustic frequency. When the acoustic frequency is greater than 220 Hz, the flame transfer function gradually decreases with acoustic frequency. When the voltage exceeds the critical discharge value of 5.3 kV, the premixed gas is ionized and the heat release rate increases significantly, thereby reducing the gain in flame transfer function and enhancing flame stability. Plasma causes changes in the internal recirculation zone, compression, and curling degree of the flame, and thereby accelerates the rate of chemical reaction and leads to an increase in flame heat release rate. Eventually, the concentration of OH radicals changes, and the heat release rate changes accordingly, which ultimately changes the combustion instability of the swirling flame.