In the present work, suitable absorbent material for high temperature desulfurization was investigated in order to apply internally in solid oxide fuel cells (SOFC). It was found that nano-scale high surface area CeO2 has useful desulfurization activity and enables efficient removal of H2S from feed gas between 500 to 850 ℃. In this range of temperature, compared to the conventional low surface area CeO2, 80-85% of H2S was removed by nano-scale high surface area CeO2, whereas only 30-32% of H2S was removed by conventional low surface area CeO2. According to the XRD studies, the product formed after desulfurization over nano-scale high surface area CeO2 was Ce2O2S. EDS mapping also suggested the uniform distribution of sulfur on the surface of CeO2. Regeneration experiments were then conducted by temperature programmed oxidation (TPO) experiment. Ce2O2S can be recovered to CeO2 after exposure in the oxidation condition at temperature above 600 ℃. It should be noted that SO2 is the product from this regeneration process. According to the SEM/EDS and XRD measurements, all Ce2O2S forming is converted to CeO2 after oxidative regeneration. As the final step, a deactivation model considering the concentration and temperature dependencies on the desulfurization activity of CeO2 was applied and the experimental results were fitted in this model for later application in the SOFC model.