Cs Rb V catalyst for H 2SO 4 production at low temperature was prepared by use of metallurgical waste liquid (MWL) containing alkali metal salts. The result showed that X (SO 2)=24 8% on the catalyst prepared directly with MWL can be reached at 410 ℃, and if n (Na)/ n (V) has been adjusted properly, X (SO 2) can be increased to 35 6% at the same tempertaure. When MWL has been refined and mixed with other liquid material, it can make the catalyst activity at low temperature even higher. From the DTA result of the catalyst prepared from the refined liquid, it is found that both the endothermic apices and exothermic apices shift to low temperature obviously, indicating that the catalyst possesses higher activity at low temperature.