The properties of fuel oil M100 from Russia were evaluated comprehensively in order to make a reasonable processing scheme for it. The results indicate that M100 resembled a kind of atmospheric oil residua of sulfuric intermediate base crude having a density of 0.936 0 g/cm³ at 20 ℃, low solidifying point of 20 ℃, high sulfur content of 1.13%, low resin and asphaltene content of 21.4% and 0.4% respectively, high remnant of carbon of 5.35%. Based on the comprehensive evaluation and discussion of M100, three preliminary processing programs were drawn up: the fractions of diesel oil under atmospheric pressure with a low yield of 8.18% need be treated with hydroprocessing; vacuum fractions with a yield of 41.75% could satisfy the feedstocks requirements of fluid catalytic cracking and hydrocracking; and vacuum oil residua had a high yield of 50.07%, need further refining to be used as raw materials of asphalt production.