The $SO_2$ and $NO_x$ removal with an activated coke catalyst was conducted by a two-stage reaction which first $SO_2$ was oxidized to $H_2SO_4$ and then $NO_x$ was reduced to $N_2$. But if unreacted sulfur dioxide entered in the second stage, the $NO_x$ reduction was hindered by the reaction with ammonia. In this study, experimental investigations by using lab-scale column apparatus on the product and the reactivity of $SO_2$ with ammonia over coke catalyst which was activated with sulfuric acid was carried out through ultimate analysis DTA, TGA and SEM of catalyst before and after the reaction. Also, the effect of reaction emperature on the reactivity of $SO_2$ with ammonia was determined by means of breakthrough curves with time. The obtained results from this study were summarized as following; Activated cokes were decreased carbon component and increased oxygen and sulfur components in comparison with original cokes. The products over coke catalyst were faced fine crystal of $(NH_4)_2SO_4$, which results in the pressure loss of reacting system. The order of general reactivity in terms of the reaction temperature after breakthrough for $SO_2$ was found to be $150^{circ}C$ > $200^{circ}C$ > $100^{circ}C$. This was related to adsorption amounts of ammonia on the activated cokes.