Recently development of new technologies for the zero-emission power plant is required due to the limited oil supply and the global stringent environmental regulations. The synthetic fuel gas produced by the gasification contains sulfur compounds in the from of H2S and COS. Since those compounds ard very corrosive and toxic. In this study a nano size zinc oxide was prepared by a matrix-assisted method for the ultra cleanup of sulfur compounds in HGD proces. They were synthesise with using the various precursors. Zinc acetate was the best precursor for the formulation of the ZnO nano particles in the experiment. The size of ZnO using zinc acetate as a precursor was in the range of 10-20 nm. Their reactivity increased as their sizes became smaller and their surface areas of the sorbents were larger. Most prepared ZnO nano particles showed an excellent performance for the removal of not only H2S but also COS.