The national standard method is adopted in this paper the water - digestion spectrophotometry for determination of the chemical oxygen demand (COD), after ultrasonic processing of coal gasification water for CODCr measurement. Using the control variable method, measured in different solution pH, ultrasonic frequency, ultrasonic power, reaction conditions of different initial solution concentration, the change of coal gasification water CODCr value under the action of ultrasonic, the experimental results shows that appear when measurement is allowed to fluctuate, data, in order to explain the phenomenon we adopt the combination of the high performance liquid chromatography and mass spectrometry before and after ultrasonic coal gasification qualitative analysis on composition of organic matter in water. To raw water sample chromatography - mass spectrometry (GC/MS) analysis, combined with the spectra analysis of each peak stands for material, select coal gasification typical organic substances in water, with the method of single digestion, the equivalent CODCr values measured after digestion. Order to produce, coal gasification water contained high concentration organic wastewater, such as the national standard method is adopted to eliminate the organic material, therefore to measure the CODCr value is lower than actual CODCr value of the emergence of the phenomenon, the experiment of the effect of ultrasound [9-13] is promote the complex organic chain rupture, also explains the actual measurement data fluctuation phenomenon in the experiment.