The type of electron acceptor was a crucial factor in regulating the methanogenic process of anaerobic hydrolyzed polyacrylamide (HPAM) degradation. The combined methods of biodegradation experiments and thermodynamic calculations were applied to explore the effects of different electron acceptors on methanogenic HPAM degradation. Under the conditions of without electron acceptor， SO， Fe， SO and Fe as electron acceptors， HPAM biodegradation ratio reached 31.56%， 41.48%， 49.4% and 61.1%， acetate production reached 0.0532， 28.28， 112.7 and 141.95mg·L， CH production reached 0.024， 0.3015， 9.446 and 11.78mg·L， respectively. The synergistic effect of SO and Fe further promoted methanogenic HPAM biotransformation. Archaeal community analysis revealed that Methanobacteriales， Methanomicrobiales and Methanosarcinales were dominant. Thermodynamic opportunity windows of methanogenesis with Fe as electron acceptor are 35 times larger than that with SO as electron acceptor. It indicated that acetoclastic methanogenesis was dominant and hydrogenotrophic methanogenesis was inhibited in the methane-producing process of anaerobic HPAM degradation.