The Decomposition of NO$_2$ (nitrogen dioxide), one of the Hazardous Air Pollutant (HAP), was studied by utilizing the SPCP (Surface induced discharge Plasma Chemical Processing) reactor so as to obtain optimum process variables and maximum decomposition efficiencies. Experimental results showed that for the frequency of 10kHz, the highest deco position efficiency of 84.7% for NO$_2$ was observed at the power consumptions of 20W. The decomposition efficiency of $NO_2$ was found to be: 1) proportional to the residence times, and inversely proportional to the initial concentrations of $NO_2$; 2) the maximum when the electrode diameter was 3mm; 3) influenced by the electrode material, decreasing in the order of W>Cu>Al; and 4) proportional to the $CH_4$ content, due to which the highest efficiency of 98% was obtained with almost all the $NO_2$ removed.