Abstract: In order to study the distribution law of gas residual content in coal seam under long borehole extraction, the formula of long borehole gas extraction model was deduced based on negative pressure attenuation effect. The gas-air model was established by COMSOL simulation software, and the distribution law of gas residual content in coal seam under long borehole extraction was analyzed. The results show that the extraction negative pressure presents a logarithmic function distribution, and the negative pressure at the bottom of the hole is the smallest. As the depth of the borehole increases, the attenuation of the extraction negative pressure is smaller. Due to the phenomenon of negative pressure attenuation in drilling, the horizontal and vertical residual gas content of drilling presents logarithmic function distribution. At the end of the sealing section, the coal body is subjected to the pressure of the sealing material, which makes the coal body compacted, the porosity decreases, the gas migration in the vicinity is more difficult, and the gas flow resistance increases, resulting in a “lag” phenomenon in the gas content change at the end of the sealing section. By measuring the residual gas content of coal seams at different depths of 1^# and 2^# boreholes in Linhua Coal Mine, Guizhou, the logarithmic function relationship between sampling depth and residual gas content was obtained. The fitting degrees are 0.943 0 and 0.957 2, respectively, which were consistent with the theoretical analysis results.