This study was focused on evaluating physical properties and SO$_{x}$ removal capability of porous lime filters prepared by a foaming and a gelcasting method. Porosities of lime filters ranged from 55% to 85%, and their mean pore sizes were about 95 ${mu}{ extrm}{m}$. It was observed that porous lime filters had the continuous pore structure that most pores were inter-connected by many windows. Before SO$_{x}$ removal reaction a surface of porous lime filters was made up of calcium oxide, but after reaction calcium sulfate became a main component. The SO$_{x}$ removal efficiency and the conversion ratio of calcium oxide to calcium sulfate increased according to reaction temperature and porosity. At 100$0^{circ}C$, SO$_{x}$ removal efficiency of filters was always over 98% regardless of the porosity. In case of the filter with the porosity of 85%, the conversion ratios of calcium oxide increased according to the reaction temperature, and they were in the range 30% to 60%. to 60%.