Abstract: The paper introduced the classification and deposit status of the sulfur component in coal and stated the sulfur content chemical structure under the micr owave radiation role affected to the bond breaking response of microwave.The paper analyzed the function mechanism of the coal microwave desulfurization and stated the theoretical basis of the non-thermal effect.With the development of the microwave test device ,the paper introduced the non-thermal effect test and study method sui table for the coal microwave desulfurization and prospected the development orientation of coal microwave desulfurization technology.