This research investigates the adsorption properties of three activated carbons (AC) derived from coconut, coal, and wood origin. Each carbon demonstrates different levels of resistance to 2 M NaOH treatment. The coconut AC offers the greatest and wood AC the least resistance. The influence of base treatment is mapped in terms of its effects on specific surface area, micropore volume, water adsorption, and dodecanoic acid adsorption from both water and 2 M NaOH solution. A linear relationship exists between the number of water molecules adsorbed at the B-point of the water adsorption isotherm and the oxygen content determined from elemental analysis. Surfactant adsorption isotherms from water and 2 M NaOH indicate that the AC oxygen content effects a greater dependence on affinity for surfactant than specific surface area and micropore volume. We show a linear relationship between the plateau amount of surfactant adsorbed and the AC oxygen content in both water and NaOH phases. The higher the AC oxygen content, the lower the amount of surfactant adsorbed. In contrast, no obvious relationship could be drawn between the surfactant amount adsorbed and the surface area.