Deep eutectic solvents (DESs) were designed with a function to absorb low-conc. SO2. Betaine(Bet) and l-carnitine(L-car) with a functional group were used as H-bond acceptor. Bet + ethylene glycol (EG) DES and L-car + EG DES are environmentally benign. L-car + EG DES can absorb 0.644 mol SO2 per mole L-car (0.37% SO2). L-car + EG DES is a promising absorbent for SO2 capture.