Accoring to the worldwide interest to control CO$_2$ which contributes to global warming 50%, new techniques to reduce CO$_2$ are under development. Therefore, this study investigated that CO$_2$ absorption/regeneration of Sodium-based dry sorbent and the effect of SO$_2$ concentration in the fixed bed reactor. The dry sorbents were prepared in the condition of different PVA contents and calcination temperatures. As the results of this study, BET surface area showed 832.79 m$^2$/g and SEM result showed possibility as dry sorbent due to having of much micropore distribution. Also, the fixed bed reactor showed decreased CO$_2$ absorption capacity with SO$_2$ injection, because of the generation of $Na_2SO_3$ and $Na_2SO_4$.