The catalytic activity of sulfated titania (ST) calcined at a variety of temperatures has been investigated for selective catalytic reduction (SCR) of NO by NH3. The NO removal activity of ST catalyst mainly depends on its sulfur content, indicating critical role of sulfur species on the surface of TiO2. The role of sulfur is mainly the formation of acid sites on the catalyst surface. The presence of both Brønsted and Lewis acid sites on the surface of sulfated titania has been identified by IR study with the adsorption of NH3 and pyridine on ST. The reduction of the intensity of IR bands representing Brønsted acid sites is more pronounced than that revealing Lewis acid sites as the calcination temperature increases. It has been further clarified by IR study of ST500 catalyst evacuated at a variety of temperatures. The NO removal activity also decreases with the increase of the catalyst calcination temperature. It simply reveals that Brønsted acid sites induced by sulfate on the catalyst surface are primarily responsible for the enhancement of catalytic activity of ST catalyst containing sulfur for NO reduction by NH3.