To determine the role of sulfur groups formed on activated carbon (AC) in the selective catalytic reduction (SCR) of NO with NH 3 , coal-based AC was modified by H 2 SO 4 under various conditions and then treated in N 2 atmosphere at 400 o C. The resulting carbons were characterized by N 2 adsorption, elemental analysis, temperature programmed desorption and X-ray photoelectron spectroscopy, and tested for the SCR of NO with NH 3 in the temperature range of 30-250 o C. Results reveal that H 2 SO 4 modification has little effect on the textural properties, but promotes the formation of sulfur and oxygen groups. The sulfur groups incorporated by H 2 SO 4 modification are mainly sulfonic groups and then sulfates. In particular, these sulfur groups play a predominant role in improving NH 3 adsorption and then enhancing the SCR activity of modified carbons above 150 o C. However, the contribution of oxygen groups to NO reduction is very limited under the conditions employed in this work.