A biofiltration system using activated carbon/polyurethane composite as solid support inoculated with Bacillus sp. was developed for treating a gaseous stream containing high concentrations of H$_2$S. The effects of operating condition such as the influent H$_2$S concentration and the empty bed contact time (EBCT) on the removal efficiency of H$_2$S were investigated. The biofilter showed the stable removal efficiencies of over 99 ％ under the EBCT range from 15 to 60 sec at the 300 ppmv of H$_2$S inlet concentration. When the inlet concentration of H$_2$S was increased, the removal efficiencies decreased, reaching 95 and 74％, at EBCTs of 10 and 7.5 sec, respectively. The maximum elimination capacity in the biofilter packed with activated carbon/polyurethane composite media was 157 g/m$^3$/hr.