Based on wet air oxidation (WAO) and Fenton reagent, thispaper raises a new low pressure wet catalytic oxidation(LPWCO)which requires low pressure for the treatment of highlyconcentrated and refractory organic wastewater. Compared withgeneral wet air oxidation, the pressure of the treatment(0.1-0.6MPa) is only one of tens to percentage of latter(3.5-10MPa). Inaddition, its temperature is no more than 180℃.Compared withFenton reagent, while H2O2/COD(weight ratio) less than 1.2, theremoval of COD in the treatment is over twenty percents more thanFenton's even the value of COD is more than 14000mg/L. In thispaper, we study the effect factor of COD removal and the mechanismof this treatment. The existence of synergistic effect (catalytic oxidation and carbonization) for COD removal in H2SO4-Fenton reagent system under the condition of applied pressure and heating (0.1-0.6MPa, 104-165℃) was verified. The best condition of this disposal are as follows:H2O2/COD(weight ratio)=0.2-1.0, Fe2+ 0.6×10-3 mol, H2SO4 0.5mol, COD>1×104mg/L, the operating pressure is 0.1-0.6MPa and temperature is 104-165℃. This method suit to dispose the high-concentrated refractory wastewater, especially to the wastewater containing H2SO produced in the manufacture of pesticide, dyestuff and petrochemical works.