Two different coal fly ashes coming from the burning of two coals of different rank have been used as a precursor for the preparation of steam activated carbons. The performance of these activated carbons in the SO(2) removal was evaluated at flue gas conditions (100 degrees C, 1000 ppmv SO(2), 5% O(2), 6% H(2)O). Different techniques were used to determine the physical and chemical characteristics of the samples in order to explain the differences found in their behaviour. A superior SO(2) removal capacity was shown by the activated carbon obtained using the fly ash coming from a sub-bituminous-lignite blend. Experimental results indicated that the presence of higher amount of certain metallic oxides (Ca, Fe) in the carbon-rich fraction of this fly ash probably has promoted a deeper gasification in the activation with steam. A more suitable surface chemistry and textural properties have been obtained in this case which explains the higher efficiency shown by this sample in the SO(2) removal.