Abstract: Active carbon catalyst for recovering and removing sulfur oxides contained in flue gas by turning them into sulfuric acid by a catalytic desulfurization reaction. Powdery active carbon and fluororesin are kneaded by shearing force before being molded to a desired profile so that the inter-particulate gaps of powdery active carbon particles are made water-repellent. Flue gas preferably flows downwardly through a tower filled with such an active carbon catalyst, which is made to show a honeycomb structure having surfaces running only in a direction parallel to the flow. The activity of the catalyst maintains an enhanced level if dilute sulfuric acid or water is introduced into the active carbon from the top of the tower to cleanse the surface of the active carbon catalyst so that the catalyst layer is prevented from being clogged and contaminated by ashes and soot contained in flue gas.