Inexpensive Ctivated carbon assembly (ACA) was prepared with glass fabrics coated by 10wt% 25wt% 50wt% phenoloic resin solution followed by activation at $700^{circ}C$ under N2 atmosphere and subsequent surface modification with N2, NH3 CO2 gas respectively. The conversion chemistry of resin to carbon was analyzed by using FT-IR. TGA, SEM, XPS. and the SO2 adsorption characteristics of the ACA were compared to that of commerical activated carbon fabrics(ACF). The ACA modified by NH3 showed the best SO2 adsorption behavior due to the presence of basci functional groups such as amine on the surface confirmed by XPS. The ACA modified by NH3 displayed relatively high adsorption capacity of 116.5mg/g carbon which is corresponding to 75% adsorption of the commercial ACF(153.4mg/g) treated with the same method