In view of problems that existing ultrasonic detection method for concentration of tailing slurry has low accuracy and too many parameters, and cannot accurately reflect attenuation characteristics of the ultrasonic propagation in tailing slurry, attenuation characteristics of ultrasonic propagation in tailing slurry with fixed parameters were simulated by using Matlab software based on the theoretical analysis of attenuation characteristics of ultrasonic, and relationships between ultrasonic attenuation coefficient and ultrasonic frequency, particle size and density of tailings slurry were obtained: when the ultrasonic frequency is constant, the scattering attenuation increases with increasing of the particle size of tailing slurry; when the ultrasonic frequency and particle size of tail slurry are a fixed value, the viscosity attenuation coefficient increases with increasing of the density of tail slurry; when the ultrasonic frequency and density of tailing slurry are a fixed value, the larger of the particle size of tailings slurry, the smaller of the viscosity attenuation coefficient; both of the scattering attenuation and viscosity attenuation increase with increasing of the ultrasonic frequency, the scattering attenuation coefficient is proportional to the fourth power of ultrasonic frequency, and the viscosity attenuation coefficient is proportional to the ultrasonic frequency. The analysis results provide a theoretical basis for design of ultrasonic concentration sensor with high precision.