This article refers to the study on the performance of mesoporous silica used as the catalyst for oxidative desulfurization reactions. The test results revealed that under mild reaction conditions using tert-butyl hydroperoxide as the oxidizing agent the content of dibenzothiophene (DBT) contained in oil samples could be reduced from 5000 ppm to less than 5 ppm. Furthermore, the mesoporons silica material can be easily regenerated and recycled.