Abstract: As an essential material in microbial metabolism, the electron acceptors have a very important impact on the number of microorganisms of various types and their ability to biodegrade polycyclic aromatic hydrocarbons (PAHs). The impact of different electron acceptors on the microbial degradation of PAHs was analyzed. The microorganism types and degradation approaches of aerobic biodegradation, with oxygen as electron acceptor, were summarized. In terms of anaerobic biodegradation, a review of research progress was provided for different electron acceptors such as nitrate, sulfate, Fe (Ⅲ) or Mn (Ⅳ) and carbonate. The existing problems in the research on microbial degradation of PAHs were briefed and the prospects of future development provided.