Gaseous sulfur compound such as $H_2S$ or COS in coal- or biomass-derived hot syngas can be purified by solid sorbents at high temperatures. In this study, we investigated the physical properties and reactivity of solid regenerable desulfurization sorbents with 37.2, 41.9, and 46.5wt% ZnO to look into the ZnO content effect. The sorbents were produced by spray-drying method to apply to a fluidized-bed process. Sulfidation and regeneration reaction were carried out using a thermogravimetric analyzer. Sorbent prepared with 46.5wt% ZnO had physical properties suitable for a fluidized-bed process applications such as spherical shape, sufficient mechanical strength and density, high porosity and surface area. It showed high sulfur sorption capacity of 10.4wt% (ZnO utilization of 57%) at reaction temperatures of 500 and $650^{circ}C$ for sulfidation and regeneration, respectively. However, the sulfur sorption capacity and ZnO utilization were significantly reduced and dimple shape appeared when the ZnO content decreased to 37.2 and 41.9wt%. Sulfur sorption capacity and regenerability were improved as reaction temperature increased within the experimental temperatures used in this work. The reaction temperature zones of $1500{sim}550^{circ}C$ and $650{sim}700^{circ}C$ are recommended for sulfidation and regeneration, respectively, to lead best reaction performances of the ZnO-based spray-dried sorbents developed in this work.