aMotivated by the recent realization of two-dimensional (2D) nanomaterials as gas sensors, we have investigated the adsorption of gas molecules (SO 2 , NO 2 , HCN, NH 3 , H 2 S, CO, NO, O 2 , H 2 , CO 2 , and H 2 O) on the graphitic GaN sheet (PL-GaN) using density functional theory calculations. It is found that among these gases, only SO 2 and NH 3 gas molecules are chemisorbed on the PL-GaN sheet with apparent charge transfer and reasonable adsorption energies. The electronic properties (especially the electric conductivity) of the PL-GaN sheet showed dramatic changes after the adsorption of NH 3 and SO 2 molecules. However, the strong adsorption of SO 2 on the PL-GaN sheet makes desorption difficult, which precludes its application to SO 2 sensors. Therefore, the PL-GaN sheet should be a highly sensitive and selective NH 3 sensor with short recovery time. Furthermore, the adsorption of NO (or NO 2 ) molecules introduces spin polarization in the PL-GaN sheet with a magnetic moment of about 1 m B , indicating that magnetic properties of the PL-GaN sheet are changed obviously. Based on the change of magnetic properties of the PL-GaN sheet before and after molecule adsorption, the PL-GaN sheet could be used as a highly selective magnetic gas sensor for NO and NO 2 detection.