Abstract-1, 1, 3, 3-tetramethylguanidinium lactate (TMGL) has been studied for SO2 removal. However, before using industrial scale application, several problems need to be solved, for example, the influence on SO2 absorption at high temperature. This work investigates the SO2 sorption of the 1, 1, 3, 3-tetramethylguanidinium lactate (TMGL) immobilized on porous silica particles under the conditions of low SO2 concentration. The effects of SO2 concentration and environment temperature were evaluated. The attained results clearly imply that both of them have significant influence on absorption performance. The SO2 absorption capacity reduced as the SO2 concentration decreased and the environment temperature increased.