Degradation of pentoxifylline (PTX) by sodium peroxydisulfate (SPDS) assisted by UV irradiation has been investigated in deionized water. The treatment was more favorable over direct photolysis or peroxydisulfate oxidation alone. The effects of various parameters, including different dosage of oxidant agent, PTX concentration, initial solution pH levels, and the presence of inorganic ions like chloride, nitrate and carbonate have been evaluated. The rate of PTX decomposition depends on the oxidant agent dose. The highest degradation was determined at pH 10.5, which can be explained by the generation of additional hydroxyl radicals (HO˙) in the reaction between sulfate radicals and hydroxide ions. The presence of inorganic ions, especially the carbonate ions quench valuable sulfate radicals and have successfully retarded the PTX decomposition. Six PTX oxidation products were identified using UPLC-QTOF-MS for trials in a basic environment. The main degradation product (3,7-dimethyl-6-(5-oxohexyloxy)-3,7-dihydro-2H-purin-2-one) was isolated by column chromatography and identified by 1HNMR and LC MS analyzes.