Ultrasonic technology may be used for water and wastewater treatment as an advanced oxidation process. Application of this technology, leads to the decomposition of many organic compounds during cavitation process. In this study, the efficiency of ultrasonic in advanced treatment of municipal wastewater has been investigated by use of an ultrasonic bath. COD and BOD5 tests were used as the indicators of organic matter concentrations and three detention times for treatment were appointed at 10, 30 and 60 minutes. Two frequencies of 35 and 130 kHz for sonication were used. Results indicated that sonication can reduce 25% to 30% of COD in less than 60 minutes. Also, it was indicated that suspended COD was mainly converted to soluble COD during sonication. The rate of hydrogen peroxide production and thus the efficiency of treatment were higher at 130 kHz, but this efficiency was not much increased by prolonging sonication time. In other words, maximum efficiency was achieved at the initial time of sonication. Furthermore, no considerable change in nutrients concentration was detected and pH variations of samples were negligible (<0.3). In contrast, significant temperature change occured which was about (18-20) °C increase in 60 minutes. However, this temperature change had no considerable effect on treatment efficiency.