Abstract: The flotation tailing of a gold mine from Laos has a gold grade of 2.99 g/t, and the gold content is relatively high. Systematic beneficiation experimental studies were carried out to recover the tailings efficiently. Gold in tailings mainly occurs in sulfide, followed by intergrowth gold and monomer gold. Therefore, the flotation-oxidation leaching combined separation process was decided to employ upon that accountant above, and lime was used as pH regulator, sodium hexametaphosphate and sodium silicate were used as gangue dispersants, CuSO₄ and Pb(NO₃)₂ were used as activators, and ammonium dibutyldithiophosphate and butyl xanthate were used as collectors. Through the closed-circuit process test of "one coarse, three cleaning and three scavenging" on the basis of condition tests, the gold concentrate with a gold grade of 28.57 g/t and recovery of 67.36%, and the gold tailings with a gold grade of 1.05 g/t were obtained respectively. Then by using potassium permanganate as the oxidant and sodium cyanide as the leaching agent for oxidize and leach the tailings, the leaching rate of gold, in the best performance, was 43.57%, which was 14.22% over the raw ore, and the gold grade was only 0.6 g/t in the leaching residue, and the total recovery of gold was 81.58%. The relatively satisfactory production index was obtained eventually.