The　adsorption　of　H　2S,　HS　and　S　on　the　different　sites　of　cubic　ZrO　2　(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　H　2S　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　H　2S　dissociated　on　ZrO　2　(110)　surface　and　formed　hydroxyl　and　suifhydryl　groups.