Fe, Ni and Co, typical active components, were dispersed on $Al_2O_3$ and $TiO_2$ for $SO_3$ decomposition. $SO_3$ decomposition was conducted at the temperature ranges from $750^{circ}C$ to $950^{circ}C$ using the prepared catalysts. Alumina based catalysts showed the surface areas higher than Titania based catalysts, which resulted from spinel structure formation of alumina based catalysts. Catalytic $SO_3$ decomposition reaction rates were in the order of Fe>Co${gg}$Ni. The metal sulfate decomposition temperature were in the order of Ni>Co>Fe from TGA/DTA analysis of metal sulfate. During $SO_3$ decomposition, metal sulfate can form on the catalysts. $SO_2$ and $O_2$ can be produced from the decomposition of metal sulfate. In that point of view, the less is the metal sulfate deomposition temperature, the higher can be the $SO_3$ decomposition activity of the metal component. Therefore, it can be concluded that metal component with the low metal sulfate decomposition temperature is the pre-requisite condition of the catalysts for $SO_3$ decomposition reaction.