A comparative research on the effect of the ultrasound irradiation and peroxyacetic acid (PAA) desulfurization on sulfur forms in high sulfur coal samples (gathered from Tabas mine in Iran) was studied by reductive pyrolysis method. The total sulfur reduction after chemical desulfurization by PAA for sonicated samples is achieved in a range of 49-58%. Moreover, the studied sonicated-desulfurized samples showed that the pyritic and sulfate sulfur were mainly attacked by PAA. The maximum organic sulfur reduction was obtained for longer sonication treatment times (15 and 20 min) being around 42-44%. For the first time the role of advanced oxidation process (AOP) in the sonication treatment of coal samples has been considered. The profiles of m/z 48 (SO +) and 64 (SO 2 +) obtained by Atmospheric Pressure-Temperature Program Reduction on-line coupled with MS (AP-TPR/MS) experiments for sonicated and sonicated-desulfurized samples exhibited identical trends over the whole temperature range. This achievement demonstrated the presence of high amounts of oxidized sulfur functionalities as a function of sonication treatment and post-chemical PAA desulfurization. Furthermore, AP-TPR "off-line" coupled with TD-GC/MS showed quantitative changes in the refractory sulfur forms as a result of sonication settings before and after desulfurization.