Tetrafluoroethane β-sultone is colorless and clear liquid and a special fluorinated fine chemical. Tetrafluoroethane β-sultone industrially produced is a mixture with cyclic structure and linear chain structure, wherein the cyclic structure can continuously shift into the linear chain structure. Because of its special structure, it can react with various olefins, cyclane and nucleopilic reagents to synthesize fluorinated compounds with various structures, and is an important fluorine-containing intermediate. It is used for preparing carboxyl or sulfonic acid group functional compounds to synthesize functional polymer materials and fine chemicals, such as PSVE, fluorine-containing surfactant and fluorine-containing oils.