The effectiveness of using acoustical (sonochemical) reactor for degradation of linear alkylbenzen sulfonate (LAS) from aqueous solution was investigated. LASs are anionic surfactants, found in relatively high amounts in domestic and industrial wastewaters. In this study, experiments on LAS solution were performed using methylene blue active substances (MBAS) method.The effectiveness of acoustical processor reactor for LAS degradation is evaluated with emphasis on the effect of treatment time and initial LAS concentration. Experiments were performed at initial concentrations of 0.2, 0.5, 0.8 and 1.0 mg/L, acoustic frequency of 130 kHz, applied power of 500 W and temperature of 18 ℃～20 ℃. At the conditions involved, LAS degradation was found to increase with increasing sonochemical time. In addition, as the concentration increased, the LAS degradation rate decreased in the acoustical processor reactor.