A gold smelting plant uses a direct cyanide leaching process to process gold concentrates,and the resulting cyanide tailings are used as raw materials for sulfuric acid production,with the sulfur element being utilized.However,the gold in the tailings is not recovered,leading to a waste of resources.The experiment recovers gold and sulfur by cyanide tailings decyanation and flotation process.The results show that under the technical conditions of first-stage tailings decyanation by heating,second-stage acidification for deep decyanation,and third-stage activation for sulfur and gold extraction,the obtained concentrate has Au and S grades of 1.75 g/t and 48.60 %,respectively.The recovery rates of Au and S are 81.50 % and 96.50 %,respectively,achieving the comprehensive recovery of the valuable elements of Au and S on the cyanide tailings from the gold concentrate cyanide leaching process.