The aim of this paper is to deal with the boundedness of the θ-type Calderón-Zygmund operators and their commutators on Herz spaces with two variable exponents p(⋅), q(⋅). It is proved that the θ-type Calderón-Zygmund operators are bounded on the homogeneous Herz space with variable exponents $\begin{array}{}
\displaystyle
\dot{K}^{\alpha,q(\cdot)}_{p(\cdot)}(\mathbb{R}^{n}).
\end{array}$ Furthermore, the boundedness of the corresponding commutators generated by BMO function and Lipschitz function is also obtained respectively.