隨著科技的發展、綠色能源生產的需求上升與技術的提升，人們對於一些相關產業，如半導體、能源、醫療、航太領域的要求日益升高，而永久磁鐵中的釤鈷磁鐵作為本研究之主角可以應用在上路領域中，故其切削廢汙泥之資源化處理是相當重要的。本研究將針對釤鈷磁鐵之切削廢汙泥進行三個部分之處理，首先，第一部分將針對廢料進行乾燥並使用50目之篩網過篩後進行特性分析，並同時進行王水消化分析比對廢料中所含金屬之主要成分為含有釤：28.57%；鈷：54.33%；銅：3.73%；鐵：13.38%。
本研究之第二部分為酸溶浸漬分析，第一步驟利用田口方法設計酸溶參數之變動水準並利用直交表來進行實驗，經過計算與變異數分析可得知每個因子之變動對各參數之影響狀況並可得到初步酸溶浸漬參數，而後經過第二步驟參數之優化後可得浸漬階段最佳參數為為浸漬液使用硫酸、溫度設定在90度、固液比10g/L、時間設定為15分鐘、酸濃度為0.25M、過氧化氫添加量為2 vol %，釤之浸漬效率可達96.84%；鈷之浸漬效率可達97.61%；銅之浸漬效率可達98.65%；鐵之浸漬效率可達93.72%。
本研究之第三部分是將浸漬後之金屬離子分離，首先針對稀土金屬釤，由於晶體的類似故添加硫酸鈉可單獨將釤離子以硫酸釤鈉的形式沉澱分離出來，沉澱效率達99.9%，純度可達99.4%。去除釤之後之溶液使用離子交換樹脂IRC748進行離子交換，將銅、鐵離子吸附並收集含鈷之尾液達到初步分離，並利用添加氨水調整pH值等方式來分離銅、鐵離子。最後，含鈷之離子交換尾液使用草酸進行化學沉澱法，將鈷離子以草酸鈷的形式沉澱出來，沉澱效率可達99.5%，純度可達99.4%。

This study provides a complete recycling process of samarium cobalt magnet cutting waste sludge. First, Taguchi method and acid are used to do leaching, samarium, cobalt, copper and iron metals to explore the optimal parameters. Next, chemical precipitation is performed on the samarium, and it is precipitated as sodium samarium sulfate using sodium sulfate. Then use ion exchange resin IRC748 to absorb copper and iron ions in the solution, and collect the cobalt-containing exchange tail liquid, then cobalt and ions are precipitated as cobalt oxalate using oxalic acid. Finally, sulfuric acid is used to desorb the copper and iron ions on the adsorbed resin, and then the copper and iron ions are separated by using ammonia water and adjusting the pH value to form iron hydroxide and copper ammonia solution.

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