The distribution and transformation of sulfur in products during hydrothermal liquefaction of lignite, wheat straw and plastic waste in sub-critical water were investigated in an autoclave. The inlfuence of blending ratio, temperature, initial nitrogen pressure, residence time and additives on sulfur distribution was studied systematically. The results showed that most of sulfur existed as organic sulfur and transferred into the residue, and only a small part of sulfur transferred into oil and gas during hydrothermal liquefaction of lignite, wheat straw and plastic waste in sub-critical water. The results also showed that lower temperature (less than 300℃) was favorable for obtaining oil with low sulfur content. It can be also seen from the results that the best condition to obtain the oil with low sulfur content should be implemented at a lignite/wheat straw/plastic waste blending ratio of 5:4:1, an initial nitrogen pressure of 3 MPa and a residence time of 30 minutes. Fur-thermore, the results indicated that adding tourmaline during hydrothermal liquefaction of lignite, wheat straw and plastic waste was beneifcial to production of oil with low sulfur content.