This paper takes pollution as a factor of the process of health productionit analyzes the relationship of pollution taxaccumulation of healthy human capital and long － run economic growth by simulating a calibrated economywe conclude that pollution tax is helpful to reduction of pollution and heath expenditureHoweverpollution tax is not the larger the betterwhen the tax rate of pollution is bellow forty percentthe level of consumption is increasing related to the tax rate of pollutionwhile accumulation of healthy human capitaleconomic growth and welfare are positively related to the tax rate of pollution when the tax rate of pollution is bellow sixty percent; Pollution is positively related to the elasticity of capital - abatement ratiobut negatively related to consumptionhealth expenditurethe stock of healthy human capitaloutput and welfareAs far as the efficiency of pollution abatementthe government who are responsible for it is better than the private sector.