The paper researches on the degradation of LAS (Linear Alkyl benzene Sulphonate) by combining AS1.860 immobilized with low intensity ultrasonic irradiation. The paper also discusses the influence of pH, rotary velocity, LAS concentration and the condition of low intensity ultrasonic irradiation on the degradation of LAS, the degradation rate of LAS is the main index of our experiment, the results of orthogonal test shows that low ultrasonic irradiation can increase the metabolizing of microorganism cells and facilitate the biodegradation of immobilized cells to LAS, here we research the degradation condition of 50mg/L LAS simulation wastewater with low ultrasonic irradiation, and the results show that the influence is obvious, the optimization degradation rate is about 83%, nine point five percent higher than that of the immobilized cells without ultrasonic irradiation.