The SO2 reduction using CO and H2 over Sn-Zr based catalysts was performed in this study. Sn-Zr based catalysts with Sn/Zr molar ratio (0/1, 1/4, 1/1, 2/1, 3/1, 1/0) were prepared by the precipitation and co-precipitation method. The effect of the temperature on the reaction characteristics of the SO2 reduction with a reducing agent such as H2 and CO was investigated under the conditions of space velocity of 10,000 ml/g-cat.h, [CO (or H2)]/[SO2] of 2.0. As a result, the activity of Sn-Zr based catalysts were higher than SnO2 and ZrO2. The reactivity for the SO2 reduction with CO was higher than that with H2, and sulfur yield in the SO2 reduction by H2 was higher than that by CO. The reactivity for the SO2 reduction with H2 was increased with the reaction temperature regardless of Sn-Zr based catalyst with a Sn/Zr molar ratio. SnO2-ZrO2 (Sn/Zr=1/4) had highest activity at 550 °C, in the SO2 reduction with H2 and SO2 conversion of 94.4％ and sulfur yield of 66.4％ were obtained at 550 °C. On the other hand, in the SO2 reduction by CO, the reactivity was decreased with the increase over 325 °C. At the optimal temperature of 325 oC, SO2 conversion and sulfur yield were about 100％ and 99.5％, respectively, in the SO2 reduction over SnO2-ZrO2 (Sn/Zr=3/1). Also, the SO2 reduction using syngas with CO/H2 ratio over SnO2-ZrO2 (Sn/Zr=2/1) was performed in order to investigate the application possibility of the simulated coal gas as the reductant in DSRP. As a result, the reactivity of the SO2 reduction using syngas with CO/H2 ratio was increased with increasing the CO content of syngas. Therefore, it could be known that DSRP using the simulated coal gas over Sn-Zr based catalyst is possible to be realized in IGCC system.