This study was conducted to Investigate the treatment of wastewater from acetaldehyde manufacturing plant by activated sludge process with Micrococcus roseus AW-6, Micrococcus roseus AW-22, Microbacterium lacticum AW-38 and Mlcrobacterium nae- vaniformans AW-41. The $COD_{Mn}$ and $BOD_5$ of the wastewater were 5, 260mg/L and 6, 452mg/L, respectively. pH was 1.85. The main organic component in the wastewater was acetic acrid which was contained 67, 600mg/L. Optimum dilution time for activated sludge process was shown 10 times. The specific substrate removal rate(BL) was 1.95day-1 and the nonbiodegradable matters(Sn) were 23.2mg/L. Saturation constant (Ks) and mainmum specific growth rate(qmax) were 1, 640mg/L and 2.33day-1, respectively. Sludge yield coefficient(Y) and endogenous respiration coefficient(kd) were 0.28mg MLVSS/mgCOD and 0.02day-1, respectively. $COD_{cr}$ removal efficiency was 91% for 1.95day of hydraulic retention time.