The objectives of this study were to investigate the desulfurization kinetics of paper sludge and limestone in a fluidized bed reactor according to bed temperature and air velocity. The experimental results were presented as follows ; First, the bed temperature had a great influence on the desulfurization efficiency of limestone and paper sludge. In paper sludge, the optimum condition in desulfurization temperature was at 80$0^{circ}C$ and in limestone, that was at 850 $^{circ}C$ or 900 $^{circ}C$ Second, as air velocity increased, the desulfurization efficiency(or the absorbed amount of sulfur dioxide) by limestone and paper sludge decreased. And the absorbed amount of sulfur dioxide by paper sludge was larger than that of by limestone. Third, as the velocity increased and the optimum desulfurization temperature became, ks and the removal efficiency increased. So, ks, kd highly depended on the air velocity and bed temperature.