The free formaldehyde in carbon-coated air purifying material was determined by water extraction method. The effects of solid-liquid ratio, extraction time and extraction temperature on the content of free formaldehyde in carbon-coated air purifying material were studied. In this paper, orthogonal tests and single factor tests were designed, and the optimal extraction conditions were 1:40 solid-liquid ratio, 90 min extraction time and 40 °C extraction temperature. Under this extraction condition, the relative standard deviation (n = 8) of the repeated test is 0.80%, and the recovery rate is 90%-100%, which indicates that the analytical method for determining the free formaldehyde in carbon-coated air purifying material by water extraction method is feasible.