Polymer electrolyte membrane fuel cell (PEMFC) performance degrade when sulfur dioxide is present in the fuel hydrogen gas, this is referred as $SO_2$ poisoning. This paper reveals $SO_2$ poisoning on PEMFC cathode part by measuring electrical performance of single cell under 1 ppm and 5 ppm on $SO_2$ gas operating. The security of $SO_2$ poisoning depended on $SO_2$ concentration under the best operating conditions($65^{circ}C$ of cell temperature and 100% of relative humidity between anode and cathode). $SO_2$ adsorption occured on the surface of catalyst layer on membrane electrode assembly (MEA), In addition, MEA poisoning by $SO_2$ was cumulative but reversible. After poisoning within 5 ppm $SO_2$ for 1hr, the electrical performance of PEMFC was found to recover up to about 93% by cyclic voltametry scan.