Mesoporous activated carbons were prepared from coconut shells by the method of chemical activation with H 3 PO 4 . Effects of main influence factors on the yield and adsorption properties of activated carbon were studied via orthogonal experiments. Experimental results under the optimum conditions were as follows: the yield of the activated carbon was 36.90%; methylene blue adsorption was 21.5 mL/0.1 g; and the iodine number was 889.36 mg/g. The surface area of the activated carbon prepared was 891 m 2 /g, as determined by the BET method. HorvathKawazoe equations (H-K) and density functional theory (DFT) were introduced to analyze the porous structures of the activated carbon. It was shown that the activated carbon was mesoporous, with a total pore volume of 0.7233 mL/g, a micropore volume of 37.06%, a mesopore volume of 62.85%, and a macropore volume of 0.07%. Scanning electron microscopy (SEM) and transmission electron microscopy (TEM) studies demonstrated the results of the pore structure analysis.