A new process co-produced with rectisol process is developed to obtain 99.9% H2S gas through cryogenic distillation in a thermocoupling distillation column.The recovery rate can exceed 77%.This process is designed by using Aspen Plus software and it uses booster expansion turbine to refrigerate and recover part of energy.In case of a 200 kmol·h-1 raw gas handling capacity,the influence of distribution ratio at expansion-end on flow and concentration of product,the components distribution in column and unit consumption per product are analyzed in detail.Eventually,it is determined that the recovery concentration of H2S can meet requirement with a high recovery rate and the unit energy consumption is 211.61 kWh per ton of H2S when the distribution rate at expansion-end is 0.35.