Abstract: To address the low gold recovery from flotation tailings and the disruption of water and pulp density balances caused by returning gravity concentrate to the main circuit, systematic process mineralogical analysis and flotation condition optimization tests were conducted. Mineralogical analysis reveals that gold in the gravity concentrate occurs mainly as liberated or semi-liberated native gold, accounting for 81.40% of the total. Approximately 18.60% of the gold occurs as encapsulated gold and requires regrinding for effective liberation. An independent regrinding and re-flotation circuit was therefore established, with a focus on optimizing grinding fineness and the collector regime. Test results indicate that efficient and selective gold recovery can be achieved at a grinding fineness of 75% passing 0.074 mm and a combined MA+MC collector dosage of 30+30 g/t. Closed-circuit flotation tests yield a gold concentrate grade of 12.49 g/t with a gold recovery of 67.25%. Industrial application shows that after adopting the independent circuit, the final gold concentrate grade increases from 29.00 g/t to 30.67 g/t, the grade of gold in tailings decreases from 0.120 g/t to 0.082 g/t, and overall gold recovery improves from 88.43% to 91.45%, along with significantly enhanced operational stability. This study demonstrates that implementing an independent regrinding and re-flotation circuit with optimized process parameters can effectively mitigate disturbances caused by returning gravity concentrate to the main circuit, significantly improve gold recovery and concentrate quality, and provide a technical reference for efficient tailings re-processing in similar operations.