An　alterable　frequency　AC　was　used　to　produce　non-thermal　plasma　for　removing　toluene.　The　effect　of　electric　field　intensity,　frequency,　residence　time　and　initial　concentration　of　toluene　decomposition　efficiency　were　studied.　A　multiple　linear　regression　model　was　established　and　the　significance　level　of　these　factors　was　analyzed　by　the　method　of　simple　regression　orthogonal　design.　The　quantitative　rule　of　decomposition　efficiency　and　single　factor　were　concluded.　The　best　decomposition　efficiency　of　toluene　can　reach　86.64%　in　theory　when　using　optimum　experiment　scheme.　The　factor　trend　experiment　proves　that　there　is　linear　dependence　between　factors　and　decomposition　efficiency　in　experimental　condition.　Whereas　when　electric　field　parameters　(electric　field　intensity　and　frequency)　approach　high　level,　the　trend　of　decomposition　efficiency　changes　to　non-linear　dependence　appreciably.