In the present research, we prepared the activated carbon (AC) sorbents to remove gas-phase mercury. The mercury adsorption of virgin AC, chemically treated AC and fly ash was performed. Sulfur impregnated and sulfuric acid impregnated ACs were used as the chemically treated ACs. A simulated flue gas was made of SOx, NOx and mercury vapor in nitrogen balance. A reduced mercury adsorption capacity was obtained with the simulated gas as compared with that containing only mercury vapor in nitrogen. With the simulated gas, the sulfuric acid treated AC showed the highest performance, but it might have the problem of corrosion due to the emission of sulfuric acid. It was also found that the high sulfur impregnated AC also released a portion of sulfur at 140℃. Thus, it was concluded that the low sulfur impregnated AC was suitable for the treatment of flue gas in terms of stability and efficiency.