Polysaccharide from Porphyra yezoensis (PYPS) was degraded by ultrasound in this study. The changes of intrinsic viscosity with various conditions, such as ultrasonic power, irradiation time, reaction temperature, initial pH value of solution, and its concentration, were investigated by using Ubbleholde viscometry. It was found that the ultrasonic degradation rate of PYPS solution increases with the increase of ultrasonic power and reaction temperature and the decrease of the initial pH value of the solution. The order of the susceptibility of initial PYPS concentrations on degradation is 0.75 > 0.5 > 1.00 > 2.00 g/dL. The mechanism about the ultrasonic degradation of PYPS may be explained by more for mechanical and less for radical effects. Relationships between degradation rate and ultrasound time are exponential functions. The activation energy of ultrasonic degradation of PYPS solution is 52.13 kJ/mol, which was calculated by the logarithmic form of the Arrhenius equation, and is lower than one for the acid or enzyme catalyzing degradation of similar glycosidic bonds.