Under the current situation of ultra-low emission, it is of great significance to study the formation and removal of SO3 in various equipments of coal-fired power plants. At present, most researches on SO3 in coal-fired power plant focus on the influence of single equipment on flue gas SO3 under a certain load condition. In this research, a 300MW generating unit is tested under variable load conditions to explore the variation law of SO3 in various equipments under variable load conditions. The results show that SO3 is mainly generated in the boiler furnace and SCR denitrification device, and the total removal rate of SO3 is 84.6%. However, the removal efficiency of SO3 in electrostatic precipitators and the wet desulfurization systems shows great differences. Under full load condition, the removal rate of SO3 is 46.8% - 69.8%. When the load changes, the SO3 removal rate changes with the change of load, and the ESP is affected by the load most. The SO3 content in the ash increases from 11.267mg/g under 50% load to 14.763mg/g under 100% load, and such changes are mainly determined by flue gas temperature and flue gas flow.