In this paper a high manganese content Mn/gamma-Al2O3 acceptor for high temperature, regenerative H2S removal was prepared by repeated impregnation. The effect of manganese content on the crystal structure, pore structure and reduction properties of accepters was investigated. The results showed that repeated impregnation induced a high dispersion of manganese on alumina carrier surface. The sulfur capacity linearly increased with the increase of manganese content and the S/Mn molar ratios were maintained to be larger than unity. When the manganese content was raised to 35 wt% a high sulfur capacity of 22 wt% S was achieved. In 11 sulfidation-regeneration operation cycles no deactivation was observed.