Abstract: A gold tailings in Mianyang contains 0.8 g/t gold, 1.24% sulfur and 3.45% carbon, and the gold mainly existing as particles, intergrowth with gangue minerals and wrapped in iron oxides. The gangue minerals are mainly quartz, silicate and organic carbon, etc, which named as high carbon and low gold deposit. The combined beneficiation flowsheet was developed to recovery gold, and good results were achieved. Flotation concentrate with a yield of 3.06% and grade of 12.7 g/t was achieved, which makes up 48.52% of total gold. Meanwhile, gravity concentrate with a yield of 2.82% and grade of 4.54 g/t was achieved, account for 16.02% of total gold. The final tailing with grade of 0.23 g/t was obtained. Therefore, the developed beneficiation flowsheet provides a technical basis for comprehensive recovery of tailings.