To remove SO$_2$ from flus gas, cupric oxide, manganese oxide and iron oxide were studied with varying loading value. The experiment was carried out in a flow reactor and the reactants were prepared by impregnation method using alumina. The reaction temperature was varied from 30$0^{circ}C$ to 45$0^{circ}C$. Experimental results showed that all of these metal oxides were effective on SO$_2$ removal reaction and cupric oxide was the best reactant. The sample with 10wt％ loading value was better reactant than with 20wt％ because in case of 20wt％ loading, metal dispersion on the alumina surface was not uniform. And the SO$_2$ removal efficiency was increased with the reaction temperature.