In recent years, a great deal of attention has been given to the problem of reducing the level of atmospheric pollution caused by sulfur dioxide emission. One of the methods receiving much attention in recent years has been the sorptionor reaction of SO 2 with dry regenerable solid sorbents, notably metal oxides. These dry regenerative processes for flue gas desulfurization offer a number of advantages over the established other processes which include no solid/liquid waste generated, salable sulfur by product and also, reheating of the flue gas after SO 2 removal process is not required and water requirements are minimal, since wet materials are not handled. The dry sorbents usually consist of a metal oxide. Metal oxides, are widely used as sorbents to remove SO 2 from hot gases produced by gasification processes. CuO/Al 2 O 3 and CuO/SBA-15 are capable of removing SO 2 from flue gas simultaneously at around 350-600?C In this study, CuO on alumina and SBA-15 type sorbents were prepared by the wet impregnation method, in which copper is active support material, respectively.The copper loading in the amorphous sorbents was varied from 11 to 17wt% CuO and for Structured sorbents from 20% to 25% CuO. During the SO 2 removal, CuO reacts with SO 2 in the presence of O 2 to form CuSO 4 , while some of the alumina may also react with SO 2 to form Al 2 (SO 4 ) 3 . Upon saturation of the CuO/Al 2 O 3 by SO 2 , it subjects to a regeneration treatment to convert CuSO 4 back to CuO and gaseous SO 2 by areducing gas such as H 2 or CH 4 . Thereleased SO 2 can be then processed to either produce sulfuric acid through oxidization, or elementary sulfur. All these processes need additional reactors and most of them need catalysts. Our preliminary research shows that the regeneration of The regeneration experiment temperatures was 450?C.After the SO 2 removal, the SO 2 adsorbed CuO/Al 2 O 3 needs to be treated to regenerate its SO 2 removal capacity and to recover the removed sulfur. The sol–gel-derived copper oxide coated alumina granules, with a surface area of 252–274 m 2 /g, pore volume of 0.41–0.57 cm hy; 3 /g, and. Pore diameter of 6–6.2 nm. For Structured sorbents surface area is 624-682 m 2 /g. The highest sorbent capacity was achieved with sorbent with copper content of 15% for amorphousand 22% for Structured sorbents The SO 2 removal characteristics of the samples were investigated by using a laboratory scale fixed bed reactor The critical sorption requirement depends upon the desired level of SO 2 removal.The spent sorbent is recycled to the regenerator, which is maintained at a temperature450?C. O 2 concentration for reactor inlet is 5000 ppm. Here, the sulfated sorbent was contacted with a reducing gas such as CH 4 . Keywords :1-Desulfurization, 2-Removal of sulfur dioxide, 3-Absorbentstructure, 4- CuO/Al 2 O 3