Hydrogen sulfide(H2S) is produced from sulfur contained in coal during a gasification process in IGCC(integrated gasification combined cycle) system. However, it can be removed by a zinc-based sorbent in HGD(hot gas desulfurization) process. In this study, the effeft of pH on the attrition resistance of the sorbent was investigated. The conditions of slurry for the formulation of the sorbent by a spray dryer was also optimized by controlling pH. The pH of slurry was controlled by a nitric acid adn the pH range of the slurry was 5.2-7.5. The effects of the slurry pH on the other physical properties like viscosity and bulk density were also studied in the preparation of the zinc-based sorbent. From the experiments, the best physical properties of the sorbent were obtained when the pH of the slurry was 6.0 At that value, bulk density of the sorbent was 1.33 g/cc and AI(attrition index) was 30.8.