The experiment is performed using infrared absorption carbon-sulfur analyzer to determine the sulfate in the NixCoyMn1 - x- y (OH)2 and the temperature of resistance furnace and holding time affecting the determination results are investigated .The precision of the determination results for infrared absorp-tion carbon-sulfur analyzer is analyzed .The results indicated that the RSD is equal to or less than 1 .18, when the sample is pre-treated at 550 ℃ for 30min in resistance furnace ,eliminating the influence of OH -on the determination results first ,then using infrared absorption carbon-sulfur analyzer to determine the sulfate in the NixCoyMn1 - x- y (OH)2 .The determination results using this method is the same as using barium sulfate weight method .