In this study, ultrasonic sound waves and their use in mineral processing were investigated. In addition, effects of ultrasonic sound waves were studied by experiments, performed for processing the colemanite tailings. Colemanite tailings, having -3 mm of particle size and 24.44 %B2O3 grade, was subjected to ultrasonic treatment for 60 minutes. As a result, a concentrate having 43.35 % B2O3 was Obtained with 97.75 % efficiency. Boron minerals also corroded by a little amount. Finally, It was found that dispersion was dependent on time; and the efficiency of the dispersion process was directly proportional to frequency and intensity of sound waves and indirectly proportional to the test sample quantity, percent solids and particle size.