After impregnating copper oxide by using a spherical γ-Al₂O₃, CuO/γ-Al₂O₃ reacted with and/or ad-sorbed the sulfur dioxide on reaction conditions. Conversion of copper oxide was estimated under each condition and then the reaction and adsorption behavior between CuO/γ-Al₂O₃ and sulfur dioxide were analytically compared by us-ing the distributed pore size model. From the results, it was shown that although the initial surface reaction rates varied with the impregnation concen-tration, the activation energy was constant as about 14.49KJ/mol, and that the final conversion of CuO/γ-Al₂O₃ was not affected by the particle Reynolds number. Also the values of activation energy of surface diffusion coefficients were shown to be D_es1=5.39KJ/mol and D_es2, D_es3=5.39KJ/mol depending on the pore size region. Although conversion rates acquired by the analysis of distributed pore size model were close to the experimental valuses under most of reaction conditions, there were considerable deviations in the final conversion when the sulfur dioxide concentration changed from 2,000 to 3,000ppm and the impregnation concentration increased from 6 to 8wt%. Also below the optimum temperature of 450℃ the conversion rates based on the model were close to the ex-perimental value, but over 450℃, there were considerable deviations between the two values. The maximum ex-perimental conversion was shown to be 63% at 450℃ with 2,000 ppm of SO₂ on 6wt% CuO/γ-Al₂O₃.