Wastewater from ABS condensation drying section is treated by biological activated carbon-sequencing batch reactor (BAC-SBR), and degradation process of the toxic and hazardous pollutants in ABS wastewater is studied significantly by using UV-visible spectrum and Fourier transform infrared spectroscopy (FTIR). The results show that the treatment process of ABS wastewater by BAC-SBR contained three phases of adsorption, bioregeneration and completion. The COD and TOC removal efficiencies of ABS wastewater are both more than 85% after 180 min treatment in BAC-SBR reactor, and the analysis results of UV-vis and FTIR suggest that the toxic and hazardous pollutants i.e., aromatic compounds and organic nitriles in ABS wastewater can be decomposed and transformed efficiently by BAC-SBR reactor.