Abstract: Many spent catalysts for the flue gas desulfurization under dry conditions can be regenerated to produce elemental sulfur with H2, which requires the tail gas recycle during the regeneration and the catalysts with dual functions for SO2 oxidation during desulfurization and released SO2 reduction during regeneration. A number of metal oxide doped V2O5/AC catalysts for flue gas SO2 removal and elemental sulfur production during H2regeneration were studied. Results show that V2O5 plays an important role in SO2 removal, while the metal oxides play important roles in elemental sulfur production. WO3, Fe2O3 and CoO additives can improve the elemental sulfur yield (ESY) and CoO has the highest activity. A catalyst with 1% V2O5 and 0.5% CoO on AC is found to be the best one, and the catalyst preparation methods used in this paper show little effect on the performance of the catalyst. The transformation of CoO to CoS2 is necessary for elemental sulfur production. It is found that the regenerated catalysts contain some CoS2 which is associated with the vanadium amount in catalyst.