Dry ion exchange resin filter element also uses chemical ion exchange reaction to absorb phosphoric acid to resist acid in fuel oil. Dry ion exchange resin filter element, does not release metal ions, do not produce acid gel and polyphosphate. The spherical ion-exchange resin will not leak, and has no particle pollution to the phosphate-resistant fuel in the EHC system, and can quickly filter the metal ions (Ca, Mg, Na, Fe) produced by the leakage of the protodiatomite filter, activated alumina filter and modified diatomite filter in the phosphate-resistant fuel in the EHC system. The acid absorption efficiency of dry ion exchange resin filter is 5.68 molar acid/l, which is 5-7 times higher than that of diatomite filter, and 3-4 times higher than that of activated alumina filter and modified diatomite filter. The dry ion exchange resin filter element absorbs the acid in the phosphoric acid resistant fuel and does not release water to the EHC system. It is a standard size and can be directly replaced by the bypass original filter element. The early ion exchange resin filter element uses neutralization method to deal with acidic substances, which will produce water in the process of treatment. The current use is a specially treated dry ion exchange resin filter element, which uses adsorption method to deal with acidic substances, and will not produce water in the process of treatment. After purification, the acid value of oil is reduced to ≤0.05±0.03, the highest acid value can be treated to 0.5, and the effect can be achieved in 24 hours. Can remove dissolved metal pollutants to EPRI specifications, Ca, Mg, Fe, Na≤10ppm, can improve the color of the oil, can improve the resistivity of the fluid.