The presence of huge reserves of coal in Tabas area is caused to be one of the promising coal mine in Iran. The average percentage of sulfur in different layers namely B1, B2, C1, C2, D has reported 3.49, 1.35, 1.6, 1.11, 3.4 respectively. In order to identify the type and distribution of sulfur in coal sample, a representative sample from all effective working levels especially C1 layer has been taken and subjected to characterization studies. The results of investigation show that the percentage of total sulfur, pyritic sulfur, sulfate and organic one is 1.44, 0.77,0 and 0.67 respectively. The microscopic investigation shows that pyrite is present in the forms of discrete grains, fracture and cavity filling, regular and irregular framboidal with average particle size of 1 to 30 microns. However with SEM the presence of even finer than one micron particles of sulfur has been proved. The particle size analysis shows that high distribution of the total, pyritic and organic sulfur is present in the sieve ranges of +6.35 and -15.87 mm. The removal of such amount of sulfur is equivalent to lossing of 18.37 % of total feed to the tailing. The washability carves shows that due to present of high percentage of sulfur in coal lithotype and macerals, most of sulfur goes to concentrate and can not be remove by gravity techniques. Finally because of forms of pyrite distribution and presence of 46% sulfur in organic form, the reduction of sulfur can be possible by techniques like microbial and chemical process.