The effect of ultrasonic cavitations on the activity of vanadium catalysts at low temperatures for the oxidation of sulfur dioxide, in which refined carbonized mother liquor had been added, was investigated.Twenty minutes were needed to produce obvious cavitations when the catalyst raw material was treated in the 50 W ultrasonic generator. However, only 10 minutes would be needed in a 150 W ultrasonic generator.The higher the temperature of the wet material, the less time was needed to produce cavitations, and the optimal temperature was 60 ℃. The water content in the wet material mainly affected the quantity of cavitations. Ls-8 catalyst was prepared using ultrasonic. Its activity for conversion of SO2 reached to 52.5% at 410 ℃ and 4.2% at 350 ℃. The differential thermal analyses indicate that both endothermic peaks and exothermic peaks noticeably shifted forward compared with Ls catalyst prepared without ultrasonic, and SEM results show a uniform pore size distribution for Ls-8 catalyst.