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The ultrasound-assisted oxidative desulfurization process was used for gas oil sulfur removal. The effective factors such as reaction time (5 and 10 minutes), temperature (8-65 C), type of extraction solvent and catalyst in present of ultrasonic irradiation (400 W and 24 kHz) were considered for decreasing the amount of sulfur. In this study, the highest removal was achieved during 10 minutes of process at 65 C when extraction was done by methanol. In this work, two phases was separated and ASTM 3120 method was used for analyzing oil phase.