Based on the activated sludge model(ASM), a mathematical model which represents the aerobic sludge digestion by sequencing batch reactor(SBR) combined with ultrasonic treatment was composed and performed in this study. Aerobic digestion using sequencing batch reactor(SBR) equipped with ultrasound treatment was also experimented for the purpose of parameter calibration. Most of the presented kinetic parameters in ASM or ASM2 could be used for the aerobic digestion of sludge but the parameters related in hydrolysis and decay rate needed modification. Hydrolysis rate constant of organic matter in aerobic condition was estimated at 0.3 day-1 and the maximum growth rate for autotrophs in aerobic condition was 0.618 day-1. Solubilization reactions of particulate organics and nitrogen by ultrasonication was added in this kinetic model. The solubilization rate is considered to be proportional to the specific energy which is defined by specific ultrasound power and sonication time. The solubilization rate constant by ultrasonication was estimated at 0.202(W/L)-1day-1 in this study. Autotrophs as well as heterotrophs also decomposed by ultrasonic treatment and the nitrification reaction was limited by the lack of autotrophs accumulation in the digester.