Novel crosslinked porous particles based on the ionic copolymer of 1,1,3,3-tetramethylguanidine acrylate (TMGA) and N,N-methylenebisacrylamide (MBA) were prepared via an inverse suspension polymerization using cyclohexane as continuous phase and Span 60 as the dispersant. The SO2 absorption-desorption properties of the P(TMGA-co-MBA) particles were studied for the first time. The particles showed excellent SO2 absorption properties: high capacity and rate. These absorption properties, as well as the particle volume, shape, and morphology, remained unchanged during the SO2 absorption-desorption cycles. The material appeared to be a good candidate as SO2 absorbent for fuel gas desulfurization (FGD) and purification of other SO2-containing gases.