The coal left in the goaf is easily submerged by groundwater damage. During the mining process of the underlying coal seam, it is necessary to drain the water in the overlying goaf. The coal sample is prone to spontaneous combustion after being soaked in water and air-dried. To explore the effect of micro-functional group transformation of water-immersed coal samples on the spontaneous combustion characteristics of coal samples during the low-temperature oxidation process. Using the experimental method of infrared spectroscopy, the migration law of special functional groups under different oxygen concentrations of water-soaked coal samples was analysed. By means of thermal analysis, the endothermic and exothermic properties of the functional groups in the water-soaked coal samples were studied. The results show that: the higher the oxygen concentration, the more oxygen-containing functional groups in the water-soaked coal sample, compared with the 18 per cent oxygen concentration, the 14 per cent oxygen concentration has a small increase, and the chain length is shortened. The temperature increase together with the oxygen concentration content determines the functional group content, the pyrolysis process produces some functional groups. The lower the oxygen concentration, endothermic rate decreases and endothermic temperature increases, the higher the ignition temperature of coal oxy-combustion, the lower the total heat release, the higher the burnout temperature, and the faster the oxygen-absorbing weight gain and the conversion of functional groups. Below 14 per cent oxygen concentration, the oxidative combustion process will be greatly reduced. The results provide a theoretical basis for preventing long-term water-soaked coal body oxidative spontaneous combustion in shallow buried coal seams.