To use copper oxide as a dry desulfurizer the reactive adsorption capability was evaluated after it was impregnated in three types of spherical γ-Al₂O₃ possessing diifferent pore size distribution. As a result, it was found that the reactive adsorption capability has a close correlation with the pore size distribution of the carrier, and that the carrier having even pore size distribution was able to impregnate copper oxide in high concentration. In this study, on the basis of unit reactive adsorption capacity, the optimum conditions were found to be the reac-tion temperature 450℃, the sulfur dioxide concentration 2,000 ppm and the mpregnation concentration of 6wt%, which was evaluated to the maximum value of sulfur dioxide 5.10g per 10g of CuO when the carrier ALO-3 was used. Based on the adsorption treatment capability, the carriers, KHT and X-5, were able to adsorb more sulfur dioxide than ALO-3 by 1.15-1.55g per 10g of CuO in the impregnation concentration of 14wt%.