Abstract: A regenerative process for oxidizing H2S contained in low concentration in a gas directly to sulphur including combining the H2S-containing gas with a gas containing free oxygen in an amount to form an O2/H2S-containing gas with an O2/H2S molar ratio ranging from 0.05 to 15; contacting the O2/H2S-containing gas with a catalyst for the selective oxidation of H2S to sulphur, wherein the catalyst includes a catalytically active phase containing at least one oxysulphide of at least one metal selected from the group consisting of nickel, iron, cobalt, copper, chromium, molybdenum and tungsten combined with a silicon carbide support and including a compound of at least one transition metal, at temperatures below the dew point of the sulphur formed by oxidation of H2S and depositing the sulphur on the catalyst; periodically regenerating by flushing the sulphur-laden catalyst using a non-oxidizing gas at temperatures of between 200° C. and 500° C.