The invention discloses a degradation method of degrading acephate by virtue of cooperation of ultrasonic and ozone. In a degradation process, the action time of an ultrasonic wave with the frequency to be 160kHz is the 5th minute to the 20th minute, the action time of an ultrasonic wave with the frequency to be 40kHz ranges from the 20th minute to the 27th minute, the action time of an ultrasonic wave with the frequency to be 20kHz is the 30th minute to the 35th minute, the action time of the ozone ranges from the beginning to the 14th minute and from the 20th minute to the 30th minute, the flow concentration of the ozone is 3500mg/L, and nanometer TiO2 is added when the degradation treatment is carried out to the 20th minute. According to the degradation method disclosed by the invention, according to the characteristics of the acephate in different phases in the degradation process, parameters of the ultrasonic waves and the treatment time of the ozone are reasonably distributed, so that the treatment time is short, the energy consumption is small, and the degradation rate is high.