This study is conducted to investigate treatability by activated sludge process for wastewater from acetaldehyde manufacturing plant. The optimum hydraulic retention time in aeration tank for removal of high strength substrate were measured. The removal efficiency were checked out by hydraulic retention time : 35hr., 40hr. and 45hr., respectively. $COD_{Cr}$, like substances were removed in all hydraulic retention time zone directed for efficiency, but non-biodegradable substances were remained. $COD_{Cr}$ biomass loading was 0.81kg $COD_{Cr}/kgMLVSS$ . day at 35hr. of retention time, 0.34 kg$COD_{Cr}$/kg MLVSS . day at 40hr., and O.l9kg$COD_Cr$/kgMLVSS . day at 45hr. And the mean $COD_{Cr}$, removal efficiency was 65.5%, 81.6% and 83.0%, respectively. And also $COD_{Cr}$, volume loading was 1.01kg$COD_{Cr}/m^3$ day, 0.87kg$COD_{Cr}/m^3$ - day, and 0.79kg$COD_{Cr}/m^3{cdot }$day, respectively. The basic design parameter obtained is as fallows. The value of Specific substrate removal rate coefficient (k), Yield coefficient(Y) and Decay coefficient($k_d$) was $0.0013day^{-1}$, $0.505kgMLVSS/kgCOD_{Cr}$ and $0.040day^{-1}$, respectively.