Activated carbon were prepared by food grade purified wet phosphoric acid( food grade PPA) and hot process phosphoric acid,respectively. The parameters,such as the adsorption rate of methylene blue,ash content,phosphate recycle rate and active carbon recycle rate,were compared between two active carbon. At the same time,the electronic grade phosphoric acid was used as reference. The results showed that difference between adsorption rate of methylene blue,ash content,phosphate recycle rate and active carbon recycle rate of the parameters of activated carbon products prepared with two kinds of phosphoric acid was little. Food grade PPA can be used to replace the hot process phosphoric acid for the preparation of activated carbon. But the adsorption rate of methylene blue and ash content prepared by the electronic grade phosphoric acid showed excellent performance.