The analysis of elemental sulfur by polarography has already been reported in the literature. Only a discussion of the more important factors influencing the analysis is here presented. (1) The effects of pH on the reduction of elemental sulfur are pronounced and the use of buffered solutions for the analysis of elemental sulfur is necessary. The authors found that a pH of 4-6 was found to be reproducible polarograms by use of D.C. polarograph. However, in alkali solvents the plateau of elemental sulfur has a pronounced dip if the concentration of sulfur is as much as 30ppm. (2) A.C. polarographic method shows a very high sensitivity in the case of sulfur reduction, so that the very low concentration of sulfur can easily be determined (about 1ppm). (3) The characteristics of sulfur wave can be formulated according to Stackelberg-Hauck-Hans equation. It was found that the curve of the peak potential of elemental sulfur in A.C. polarography versus logarithm of sulfur concentration was obtained to be straight line with the slope of 29.6 millivolts. This result was well agreed with theoretical consideration. (4) It was assumed that this polarographical methods were applicable to micro-analysis of elemental sulfur in crude oil and its petrochemical products, precipitated sulfur, and sulfur ointments with accuracy and rapidity.