Phosphomolybdic acid loaded on SiO₂ has been prepared as the catalyst by the sol-gel method. The catalysts were evaluated for the oxidative desulfurization of model fuel oil using hydrogen peroxide as an oxidant. Results show that the calcined temperature, Mo/Si molar ratio, catalyst dosage, H₂O₂ dosage, reaction temperature and reaction time affect the desulfurization rates. The oxidative reactions fit apparent first-order kinetics, and the apparent activation energies of BT and DBT are 51.87 KJ/mol and 25.79 KJ/mol, respectively.