Unless important developments record new and renewable energy sources, the role of fossil fuels as an energy resource goes on. It is possible to detect sulfur, heavy metals, and tracer elements such as arsenic and selenium by decreasing calorific value of coals. Sulfur oxides, which are the main pollutants in atmosphere, are irritative to humans and plants, and erosion occurs on buildings. Although there are high lignite reservoirs, high sulfur content limits the efficient use of them. In this research, it is aimed to convert combustible sulfur in coal to non-combustible sulfur form in the ash by oxidizing it with permanganate solution. During this research, the effect of two different parameters of potassium permanganate concentration, processing time, and mean particle size were investigated at constant room temperature and shaking rate. The conversion of combustible sulfur to non-combustible sulfur form was achieved optimally with 0.14 M potassium permanganate solution, 0.1 mm mean particle size at 16 h of treatment time, and the combustible sulfur amount was decreased by 46.37% compared to undoped conditions.