To achieve the engineering application of the low temperature denitration catalyst, it is necessary to study how to futher improve its activity and sulfur resistance. Activated carbon supported Ce-Mn catalyst with Sn doping was prepared. The effect of Sn on the structure and properties of catalyst was studied. The influence of structural property change on denitration performance and sulfur resistance of catalyst was studied. The crystalline phase structure, surface element composition, texture property, surface acidity and redox property of catalyst were characterized by means of XRD, XPS, N2adsorption-desorption, NH3-TPD and H2-TPR techniques respectively. The activity and sulfur-resistance of catalyst for NH3selective catalytic reduction was investigated in fixed bed reactor. The result showed that the structure and properties of catalyst was significantly affected by the doping of Sn. The doped Sn increased the crystallinity and reduced the specific surface area which led to decreased dispersity of active components. The reduction of adsorption oxygen and Ce3+content was also reduced which induced the decline of redox performance. The number of medium-strong acid sites decreased while strong acid sites increased. The low temperature activity of the catalyst reduced, but the sulfur resistance was improved significantly. With the increase of Sn content from 0 to 1.5%, the light-off temperature for the conversion of NO raised 135 ℃, the NO conversion descended 20%~40% in whole range of test temperature. The activity of catalyst with 0.5% Sn doping was only decreased 13% after reaction 340 minutes at 150 ℃ and 100 μL/L SO2, which was significantly lower than catalyst without Sn. While at 210 ℃, the activity increased slightly with increase of reaction time. The reduction of low temperature activity of the catalyst was related to the decrease of redox property and dispersity of the active component, while the improvement of sulfur resistance was related to the increase of surface acidity.