In this study, we devised a regeneration process for deactivated catalyst which used in SCR denitrification facility using sulfuric acid. Catalyst regeneration process using sulfuric acid showed the recovery of the activity of waste catalyst over 80% comparison with new catalyst, and we optimized operating condition through control sulfuric acid concentration and regeneration time. The activity recovery ratio of waste catalyst was revealed at 0.5 M sulfuric acid in regeneration solution, but for the case of higher than 2.5 M of H2SO4 concentration, activity recovery high hest ratio was decreased owing to the elution of active compounds from the catalyst surface. The eluted active compounds were increased for the case of longer regeneration time and higher sulfuric acid concentration. Sulfuric acid concentration and regeneration time were main operating factors in regeneration of waste catalyst. But, the conditions of waste catalyst are affected by the boiler and SCR operating conditions and preliminary tests are needed to check the waste catalyst and decide the regeneration method and process.