Ultrasound-assisted oxidative desulfurization process (UAOD) was applied to reduce sulfur compounds of gas oil containing various types of sulfur content. The environmental regulation requires a very deep desulfurization to eliminate the sulfur compounds. UAOD is a promising technology with lower operating cost and higher safety and environmental protection. For the first time the typical phase transfer agent (tetraoctyl-ammonium-bromide) was replaced with isobutanol because using isobutanol is much more economical than TOAB, imposing no contamination. The reaction was carried out at optimal point with various temperatures, in single-, two- and three step-procedures, investigating the effect of gradual increase of H2O2 and TOAB being used instead of isobutanol. Total sulfur concentration in oil phase was analyzed by ASTM-D3120 method. The highest removal of about 90% for gas oil containing 9,500 mg/kg of sulfur was achieved in three-steps during 17 minutes of process at 62±2 ℃ when 180.3 mmol of H2O2 was used and extraction carried out by methanol.