Abstract: Carbon and Sulfur simulated distillation for the determination of distillation profile of ~523℃ vacuum gas oil by gas chromatography-atomic emission detector was reported.The boiling point distribution of different carbon and sulfur percent of sample were provided.The effects of oven temperature,the pressure of reagent gas on simulated distillation results were optimized.Using C5~C40 as standard sample,calibration curve of boiling point and retention time of alkanes was obtained,at the same time,the calibration curve of boiling point and retention time in sulfur detection channel was also obtained.Distribution curve of C and S versus boiling point was obtained with baseline subtracted software by ourselves.