The interruptible cost benefit of large industrial users is an important factor to decide whether to participate in interruptible load management, which has a direct impact on users’ interruption and the choice of interruption strategy. Different industrial users have different production processes and electricity consumption characteristics. This paper first analyzes the production and power consumption characteristics of users, then analyzes the cost and benefit of large industrial users participating in interruptible load response, as the basis for judging whether users are willing to participate in interruptible load response. Finally, the case study can provide some guidance for enterprises to formulate the response strategy of interruptible load.