The desulfurization value of activated carbon samples was measured by using a desulfurization and denitration test device combined with an online flue gas analyzer. The specific surface area and pore size distribution of activated carbon samples were characterized by N₂ adsorption device to study the influence of pore structure of activated carbon on its desulfurization performance. The results show that: from the effect of pore structure of activated carbon on desulfurization performance, the effect of micropore on desulfurization performance is greater. When the number of micropores is more, the desulfurization performance of activated carbon is better, and the specific surface area is more closely related to the desulfurization performance than the pore volume. The desulfurization value of activated carbon samples has a certain linear relationship with the total specific surface area, micropore specific surface area and pore volume, and the determination coefficients are 0.583, 0.782 and 0.538, respectively. At the same time, the coefficient of determination between the desulfurization value of activated carbon and the specific surface area ratio and the volume ratio of micropores were 0.811 and 0.648, respectively.