Abstract: In view of problem that the current tailing slurry concentration measurement method based on ultrasonic method does not directly express correlation between concentration and scattering attenuation coefficients and viscous attenuation coefficients, the attenuation characteristics of ultrasonic wave in tailing slurry were studied by numerical calculation method, and the correlation between acoustic attenuation coefficient and concentration was obtained, and the accuracy of numerical calculation is demonstrated through experimental data. The research results show that within the concentration of 10%, the greater the concentration, the lower the speed of sound; within the concentration of 5%, the attenuation coefficient of ultrasonic wave is approximately proportional to the concentration; when the ultrasonic frequency and particle size are constant, within the concentration of 10%,the greater the concentration, the greater the attenuation coefficient of the ultrasound. The research results provide a basis for the practical application of ultrasound in online monitoring of tailings slurry concentration.