In recent years, the diversity of gut microbiota and the role of its metabolites in cardiovascular disease (CVD) have attracted widespread attention. Gut microbiota metabolites not only play an important role in maintaining gut health, but may also influence cardiovascular health through a variety of mechanisms. As one of the important products of gut microbiota metabolism, sulfate’s biosynthetic pathway, metabolic dynamics and potential effects on cardiovascular system have become the focus of research. However, the current research on the relationship between sulfate and cardiovascular disease still has some shortcomings, including the mechanism is not clear, and clinical data are limited. This article reviewed the biosynthesis of sulfate and its mechanism of action in cardiovascular diseases, and combined with the existing clinical research results, aimed to provide new perspectives and ideas for future research, in order to promote the in-depth exploration and development of this field.