Sludge Returned CMAS process was applied to treat the wastewater from electric accessory manufacturing company while this type of wastewater was usually treated by chemical process. This result show that the removal rate of TCOD was about 70-80% regardless of hydraulic retention time, On the contrary, the removal rate of BOD was abtained in a range of 77-92% depending on hydraulic retention time. In order to remove more than 80% of organic materials with the proposed process, the F/M ratio should be maintained below 0.17. In this case, the calculated value of organic removal rate, Km, was calculated to be 1.26 hr$^{-1}$, and the ratio of cell synthesis/total energy was 0.32 and 0.26 for COD and BOD base, respectively. The yield coefficient was calculated to be 0.242 and the half velocity coefficient was 0.3 hr$^{-1}$. The value of endogenous respiration coefficient was 0.02 hr$^{-1}$. The measured effluent BOD concentration, MLSS concentration in aeration tank, oxygen uptake rate, and sludge production were matched relatively well with the calculated values using above coefficients, In order to optimize the dewatering of sludge, the hydraulic retention time was recommended to be 15. 6 hrs. These results indicate that the wastewater from an eletric accessory manufacturing company can be treated safely with a biological process.