Abstract: A method for manufacture and the properties of desulfu-rizing substance of flue gas from coat were studied. The effect of carbonization and activation condition for desulfurizing substance on capacity of adsorbing SO₂ was investigated. The optimum temperature of carbonization was between 700-800℃ and the activated treatment at 800℃ for 2.0-2.5h. by steam gave the best result of saturation adsov-ptive capacity about 16.4%. Datong bitumen coal is the best chosing in the investigated coal of four species.