To prepare activated carbon with a high specific surface area, oxygen functional groups (OFGs) that can serve as useful electron donors during KOH activation were treated with nitric acid and incorporated into activated carbon. OFGs are incorporated differently according to the surface characteristics of starting materials. Up to 22.46% OFGs are incorporated into wood-based activated carbons (WACs), the C=O, COOH contents was 1.90, 17.05%, respectively. Whereas up to 12.82% OFGs are incorporated into coconut shell-based activated carbons, the C=O, COOH contents was 4.12, 6.15%, respectively. The OFGs used for increasing the specific surface area are the carbonyl group, and as the content of the functional group increases, the carbonyl group spreads to the carboxyl group. The specific surface area of activated carbons increased by 10–68% with an increase in the carbonyl group up to 6% (maximum point of carbonyl group). On the other hand, the specific surface area for WACs increased when the carboxyl group was 10% or below, but decreased by 6–15% when it increased to 10% or excess.