Carbon materials have been used for low temperature (20-150 degrees C) catalytic removal of SO2 from the coal-burned flue gases for a long time, but the mechanism at atomic level is still controversial. Density functional theory was used to investigate the adsorption and oxidation of SO2 on elaborated graphene oxides (GOs) to discover the insights. It is found that the hydroxyl groups on GO surface possess bifunctional effects: both enhancing the adsorption of SO2 through H-bonding interaction and reducing the reaction barrier for its oxidation to SO3. The promotion of oxidation is related to a pre-activation of the surface epoxy group. Based on Bader population, charge difference and electron localization function analysis, a charge transfer channel is proposed to explain the pre-activation. (C) 2014 Elsevier B.V. All rights reserved.