Low-cost Fe 2 O 3 modified activated carbon catalysts have been prepared by a facile incipient-wetness impregnation method and used for the lowtemperature simultaneous catalytic reduction of SO 2 and NO by CO. The effect of CO, NO, and SO 2 was studied experimentally by transient response method. Removal efficiencies of 95 % for NO and 100 % for SO 2 were obtained, respectively, for the optimum catalyst, in which the amount of Fe 2 O 3 was 10 wt%. It was found that the catalyst was robust enough under SO 2 and NO circumstances; moreover, the prevulcanization of Fe atoms was found to be essential for high efficiency. The reaction mechanism of the simultaneous desulphurization and denitrification reactions of Fe 2 O 3 /AC was proposed to follow both redox and COS mechanisms. These results make activated carbon supported Fe 2 O 3 highly promising for the simultaneous abatement of SO 2 and NO emissions generated during the combustion processes.