In this work, polyacrylamide (PAM) was first used in the loading of heteropoly acids, and then the HPM/PAM-n catalyst was synthesized by simple reaction. The FTIR and SEM measurements showed that the HPM/PAM-n (n = 10,000, 20,000, 30,000) was successfully synthesized. In addition, the HPM/PAM-n effect on desulfurization was measured, which showed the optimal desulfurization efficiency. The optimal process condition for HPM/PAM-10000 desulfurization was optimized by a single-factor experiment. The optimal condition was as follows: The temperature was 60 °C, the amount of the catalyst was 0.2 g, the oxygen to sulfur ratio was 16, and the reaction time is 100 min. The catalyst was suitable for recycled use, and the desulfurization efficiency was high after 10 times. In the end, the oxidative desulfurization mechanism was put forward.