By using alumina supported manganese oxide, the manganese-based sulfur acceptor had good performance of sulfidation-regeneration. Mn-Al-O spinel phase was believed to be the active sites of this acceptor. Under 850 ℃, the S/O exchange occurred inside the whole bulk phase of this acceptor, which results in high sulfur capacity. Experimental results showed that the good synergy of Mn/Al is important for the regenerativity of the acceptor. Both the impregnation and co-precipitation can obtain high manganese loading and high sulfur capacity. Co-precipitation method is a easy way to achieve high manganese loading. The sulfur capacity reached 30 g(S)/100g(acceptor) when the manganese loading reached 46.4%. The sulfidation test showed that the sulfidation is a quick reaction. Using SO2 as the regenerative gas, the elemental S is recovered by combining the regenerative reaction and Clause reaction. The granulated acceptor showed very good chemical stability and mechanical stability under 850 ℃.