Nitrogen-containing functional groups were introduced onto the surface of activated carbon fibers (ACF) by activating an ethylene tar pitch-based carbon fiber with ammonia water. The activity of the ACF for the conversion of SO2 to aq. H2SO4 in the presence of H2O and O2 is significantly higher than that of other commercial ACF studied before. Both the SO2 adsorption capacity and oxidation activity of ACF are enhanced very much by the nitrogen-containing functional groups.