This paper aims to study the feasibility of two solid waste which are boron mud and fly ash as desulfurization absorbents by microwave. Under the optimal operating conditions, the desulfurization removal efficiency achieves 88.2%. The microstructure of before and after the adsorbent reaction are analyzed by SEM. Base on the experiment research, the mechanisms of simultaneous desulfurization is investigated in this paper. The research provides a new approach to resource recycling of boron mud and fly ash. And the results have great significance to recycled solid waste and preserve the sustainable development of industrial economy and environment.