The　adsorption　of　H2S,　HS　and　S　on　the　different　sites　of　cubic　ZrO2　(110)　surface　has　been　studies　by　density　functional　theory　calculation　with　GGA-PW91　method.　The　results　of　geometry　optimization　indicate　that　the　stable　structures　of　dissociative　adsorption　are　H2S　molecules　adsorbed　on　bridge　sites　and　parallel　on　the　hollow　site.　SH　and　S　were　found　to　prefer　bridge　sites　and　top　sites,　respectively.　The　analysis　Of　Mulliken　population　and　density　of　states　indicates　that　p　orbital　in　sulfur　interacted　with　d　orbital　in　zirconium.　Complete　linear　synchronous　transit　(LST)　and　quadratic　synchronous　transit　(QST)　methods　were　used　to　search　the　transition　state　for　dissociation　reaction.　The　results　reveal　that　H2S　dissociated　on　ZrO2　(110)　surface　and　formed　hydroxyl　and　sulfhydryl　groups.