Abstract: An alterable frequency AC was used to produce non-thermal plasma for removing toluene.The effect of electric field intensity,frequency,residence time and initial concentration of toluene decomposition efficiency were studied.A multiple linear regression model was established and the significance level of these factors was analyzed by the method of simple regression orthogonal design.The quantitative rule of decomposition efficiency and single factor were concluded.The best decomposition efficiency of toluene can reach 86.64% in theory when using optimum experiment scheme.The factor trend experiment proves that there is linear dependence between factors and decomposition efficiency in experimental condition.Whereas when electric field parameters (electric field intensity and frequency) approach high level,the trend of decomposition efficiency changes to non-linear dependence appreciably.