A combined process of ammonia distillation - evaporation concentration - supercritical water gasification (SCWG) supercritical water oxidation (SCWO) was proposed for coking wastewater treatment. The NH3 in wastewater was first recovered in ammonia distillation section. The deammoniated wastewater was concentrated in the evaporation concentration section, in which the quantity of the wastewater was decreased accordingly. Then the concentrated wastewater entered into the SCWG section to produce the syngas such as H2, CO, CH4, and liquid effluent entered into SCWO section, where the pollutants were completely degraded. The operation parameters of the combined process were simulated by Aspen Plus software and the investment and the operation cost were also analyzed. For a wastewater of 5000kg/h, the investment of the combined process is 6000000 ¥. The profit from byproduct of ammonia, syngas and steam is 70¥/t. For the whole process, it can gain a profit of 5.1 ¥/t (wastewater).