This study was conducted to find the effect of electron acceptors on the formation of granular sludge by using four different types of electron acceptors. The phosphorous uptake, denitrification, and sulfate reduction in anoxic modes were simultaneously occured because of the presence of the polyphosphate accumultating organism(PAO) that utilize nitrate and sulfate as an electron acceptor in the anoxic zone. Denitrifying phosphorous removal bacteria(DPB) was enriched under anaerobic/anoxic/aerobic condition with a nitrate as an electron acceptor, and desulfating phosphorous removal bacteria(DSPB) was enriched under anaerobic/anoxic/aerobic condition with a sulfate as an electron acceptor. Polyphosphate accumulating organism(PAO) were enriched in the anaerobic/aerobic SBR. PAO took up acetate faster than DPB and DSPB during the aerobic phase. The sludge with nitrate and sulfate as an electron acceptors grew as a granules which possessed high activity and good settleability. In the anaerobic/aerobic modes, typical floccular growth was observed. In the result of bench-scale experiment, simultaneous reactions of phosphorus uptake, denitrification and sulfate reduction were observed under anoxic condition with nitrate and sulfate as an electron acceptors. These results demonstrated that the anaerobic/anoxic modes with nitrate and sulfate as an electron acceptors played an important role in the formation of the sludge granulation.