An active carbon-based flue gas desulfurizer is prepared by the following raw materials by weight: 100-120 parts of active carbon, 7-9 parts of polyvinyl alcohol, 22-24 parts of quicklime, 4-6 parts of sodium carbonate, 26-28 parts of chitosan, 3-4 parts of Arabic gum, 1-2 parts of sodium alginate, 30-34 parts of meerschaum, 10-12 parts of wormwood, 20-24 parts of licorice, 20-24 parts of herba andrographitis, 2-3 parts of coconut fatty acid monoethanolamide, 4-5 parts of auxiliary agents, and a proper amount of water. By using Chinese herbal medicines such as wormwood, licorice, and herba andrographitis to process active carbon, the desulfurizer of the invention not only has good adsorption effect, but also has antibacterial effect; by using meerschaum and chitosan, the desulfurizer of the invention has good adsorptivity, good ion exchange performance, and high temperature resistance, can save active carbon, and causes no secondary pollution; the desulfurizer of the invention is not liable to disintegration, is rapid and thorough for flue gas desulfurization, is also applicable to water desulfurization, is simple in preparation and easy to regenerate, and has good economic benefits.