In recent years, polyoxometalates have been systematically studied in the treatment of diabetes, tumor, cancer, inflammation and other diseases in vitro and in vivo, and their main therapeutic mechanisms are related to the generation of reactive oxygen species causing oxidative stress. The main site of reactive oxygen species production is the mitochondria, therefore, the mechanism of polyoxometalates treatment may be related to mitochondrial biosynthesis. This paper describes one of the mechanisms of polyoxometalates and diabetes mellitus, which involves the increase of reactive oxygen species, resulting in oxidative stress; at the same time, polyoxometalates have been preliminarily studied as antioxidants and antitumor in the treatment of diabetes mellitus and tumors, and the antioxidant and antitumor properties of polyoxometalates provide an additional possibility for the future as a therapeutic drug for disease treatment; on the basis of the study of oxidative stress and other biomolecule properties due to it, associating polyoxometalates as a mechanism of drug therapy actually closely related to mitochondria, through the study of polyoxometalates and mitochondrial biosynthesis regulation of the relationship between the mitochondria of its impact on the three aspects of the mitochondria, in order to provide a basis for the future in-depth study of the polyoxometalates of the role of drugs in the treatment of tumors, diabetes and other aspects.