Plasma process has great possibilities to remove SOx, NOx simultaneously with high treatment efficiency and is expected to be suitable for small or middle plants. It was accomplished to evaluate SO2, NOx control possibility and achieve basic data to control pollutants by use of Surface Discharge Induced Plasma Chemical Process (SPCP) in this study. O3 generation characteristics by discharge of a plate was proportional to O2 concentration and power consumption and inversely proportional to temperature and humidity, In case of dry air, NOx was highly generated by N2 and O2 in air during the plasma discharge process but it was decreased considerably as H2O was added. SO2 removal efficiency was very high, and removal rate was 170,350 mEA at 30,50 watt respectively in flue gas which is usually contain HIO. NOx removal efficiency was about 57% at 40 watt power consumption with 7.5% humidity. It is estimated that H2O has an important role in reaction mechanism with pollutants according to plasma discharge.