The adsorption and surface reactions of $SO_2$ on Ni(100), c($2{ imes}2$)_O/Ni (100) and NiO(111)/Ni(100) surfaces have been investigated using X-ray photoelectron spectroscopy (XPS) and near-edge X-ray absorption fine structure (NEXAFS) technique. On Ni(100), chemisorbed $SO_2$ is formed at 160 K. When $SO_2$ is adsorbed on c($2{ imes}2$)_O/Ni(100) at 160 K, $SO_2$ reacts with oxygen to form $SO_3$ and trace amount of $SO_4$ species. $SO_3$ is adsorbed on this surface with its $C_3$ axis perpendicular to the surface. On a NiO(111)/Ni(100) surface, both $SO_3$ and $SO_4$ species are formed at 160 K from adsorbed $SO_2$.