As　environmental　protection　standards　have　improved,　the　reduction　of　sulfur　contained　in　crude　oil　and　the　realization　of　energy-efficient　gasoline　desulfurization　have　become　popular　research　topics.　In　this　study,　the　optimal　conditions　for　ultrasonic-assisted　oxidative　desulfurization　of　gasoline　and　crude　oil　were　investigated,　the　effects　of　ultrasonic　and　simple　oxidative　desulfurization　were　compared,　and　the　mechanism　of　the　ultrasonic　effect　was　verified.　The　desulfurization　effects　were　analyzed　according　to　the　response　surface　methodology　under　different　ultrasonic　power　levels,　irradiation　times,　and　oxidant　amounts.　The　maximal　desulfurization　rate　of　gasoline　was　achieved　with　an　ultrasonic　power　of　400　W,　irradiation　time　of　7　min,　and　oxidant　amount　of　8　mL.　Meanwhile,　the　optimal　desulfurization　effect　for　crude　oil　was　achieved　with　an　ultrasonic　power　of　700　W,　irradiation　time　of　10　min,　and　oxidant　amount　of　10　mL.　The　results　of　the　comparison　experiments　showed　that　ultrasonic　treatment　enhanced　processing　and　that　ultrasonic-assisted　oxidative　desulfurization　was　more　effective　for　crude　oil　than　for　gasoline.　The　results　of　this　study　provide　valuable　reference　information　for　the　application　of　ultrasonic　treatment　in　oil　desulfurization.