Wet air oxidation (WAO) can effectively be used to treat high-concentration, non-biodegradable emulsification wastewater that contains nonionic matters. Gas chromatograph analysis of emulsification wastewater after oxidation indicated that a catalyst increased production of fatty acids but could not promote its oxidation between 160 and 180 degrees C. When the temperature was greater than or equal to 220 degrees C, the catalyst not only increased production of fatty acids initially but effectively promoted its oxidation in later stages and significantly reduced the concentration of residual surfactants. Experiments proved that fatty acids (especially acetic acid) were the primary intermediate products and that oxidation of these acids was the rate-limiting step. During the process of catalytic WAO of emulsification wastewater, active oxygen molecules attacked organic matters resulting in production of fatty acids, ketone, alcohol, hydrocarbon, and oligo-polyether through radical chain reactions.