Background: High concentration of salt makes biological treatment impossible due to bacterial plasmolysis. The present research studies the process of electrochemical oxidation efficiency and optimal levels as important factors affecting pH, salt concentration, reaction time and applied voltage. Methods: The sample included graphite electrodes with specifications of 2.5 cm diameter and 15 cm height using a reactor with an optimum capacity of 1 L. Sixty samples were obtained with the aid of the experiments carried out in triplicates for each factor at 5 different levels. The entire experiments were performed based on standard methods for water and waste water treatments. Results: Analysis of variance carried out on effect of pH, salt concentration, reaction time and flow intensity in elimination of chemical oxygen demand (COD) showed that they are significant factors affecting this process and reduce COD with a coefficient interval of 95% and test power of 80%. Scheffe test showed that at optimal level, a reaction time of 1 hour, 10 g/L concentration, pH = 9 and 15 V electrical potential difference were obtained. Conclusion: Waste waters containing salt may contribute to the electro-oxidation process due to its cations and anions. Therefore, the process of electrochemical oxidation with graphite electrodes could be a proper strategy for the treatment of saline wastewater where biological treatment is not possible.