The invention belongs to the field of sulfur recovery, and particularly relates to a sulfur recovery process. Acidic gas containing hydrogen sulfide has Claus reaction to generate sulfur and sulfur production tail gas, the sulfur is recovered, the sulfur production tail gas is mixed with hydrogen and then is sent to a tail gas hydrogenation reduction system to have hydrogenation reduction reaction, then the mixture enters a H2S absorption and solvent oxidation system, H2S in the gas is oxidized to elemental sulfur, and the purified gas is emptied; finally the sulfur and solvent are separated. The process is a novel sulfur recovery and tail gas treatment process formed by combining the Claus process and a liquid-phase oxidation technology, so that the content of hydrogen sulfide in the discharged gas is minimized, the content of H2S in the treated exhausted gas is reduced to 5ppm or less, the equipment investment is less, the process flow is short, the energy consumption is low, the process flow is safe and reliable, and environmental friendliness can b e realized. The invention also provides an apparatus. The apparatus is simple in structure and easy to implement.