On the basis of analyzing the exploitation and utilization of sulfur resources,the acti-vation and production of sulfur,the process of different kinds of chemical fertilizer,and the rules of sulfur resources flow were quantitatively studied in this paper according to the theory of natural resources flow.The results showed that the amount of sulfur resources consumed in China was 11 660 000 tons in 2002,among which the amount of sulfur consumed for chemical fertilizer production was 7 960 000 tons or 70% of the total consumption.From the rate of sulfur changed into the sulfur fertilizer,the total conversion ratio of sulfur resource based on chemical fertilizer production was only 57.6%.About 3 220 000 tons of sulfur were flowed into the phosphogypsum.However,most of them were lost in terms of agricultural applications.The conversion ratio among the variety of chemical fertilizers differed significantly,the conversion ratio of these fertilizers such as Diammonium Phosphate(DAP),Monoammonium Phosphate(MAP)and Triple Superphosphate(TSP) of high concentration phosphorus fertilizer was lower than 7%,while the ratio of NPK compound fertilizer was 38%.All the conversion ratios of the Single Superphosphate(SSP),Potassium Sulfate(SOP) and Ammonium Sulfate(CAS) were almost 100%.Regarding sulfur resource which was consumed by phosphorus fertilizer as the subject of study,the SSP was the main consumer of sulfur resources which accounted for 45% of the total consumption of chemical fertilizer.It was also the main storage carrier of sulfur resources,accounting for 78% of the total storage.So,the production of SSP is the main factor for improving the sulfur resource conversion ratio.The consumption of the phosphorus fertilizer(including DAD,MAP,TSP and NPK compound fertilizer) with high density accounts for more than 50% of the total consumption of chemical fertilizer,but the storage occupied less than 15% of the total storage.Most sulfur resources were flowed into the phosphogypsum without effective use.So,the production of high concentration phosphorus fertilizer is the main factor reducing the sulfur resource conversion ratio.The output of high concentration phosphorus fertilizer presents with remarkably negative concentration conversion ratios of sulfur,and the proportion of high/low concentration phosphorus fertilizer shows an extremely notably negative correlation with the conversion ratio of sulfur.From 1990 to 2002,the total conversion ratio of the sulfur was decreased from 95.8% to 57.6%.In 2002,the conversion ratio of sulfur in provinces having an annual output of more than 20 000 tons P2O5 ranged from 12.9% to 99.7%.The structure of varieties of chemical fertilizer plays a decisive role to the sulfur resource conversion ratio in China.Reasonale utilization of sulfur resources should be considered in working out the program for regulating structure and varieties of chemical fertilizer in China.