In order to investigate the performance of an electrochemical capacitor consisting of a nitrogen- and sulfur-containing carbon material, the carbon material derived from thiourea and urea was synthesized by a polymerization process of the urea resin. No solid appeared after the polymerization process. When the dried sample after the polymerization process was heated in flowing N2 gas, we obtained carbon material. However, there was no product when only thiourea was heated under the same conditions. The percentages of nitrogen and sulfur in all the samples synthesized from thiourea were roughly 5-20 wt.% and 3-8 wt.% even after washing with hot water, respectively. No specific peak derived from the redox reaction appeared in the CV graphs for the samples. The capacitance value of T-urea800W, which was synthesized by the heat treatment at 800 degrees C and then wash with hot water, was 138.8 F g(-1) at the current density of 50 mA g(-1) in a 1 M H(2)SO(4) water solution whereas that value of a commercial activated carbon was 107.1 F g(-1) under the same conditions. It was presumed from the XPS measurements that the status of the nitrogen and sulfur in the materials are a pyridine-like nitrogen at the edge part of the graphitic structure, a quaternary nitrogen in the graphitic-layered structure, and S(0), S(4+), and S(2-), respectively. (C) 2011 Elsevier B.V. All rights reserved.