CaO catalyzes NH(3) oxidation, while sulfated CaO catalyzes NO reduction by NH(3) in the presence of O(2), and the adsorption and transformation of ammonia over CaO and sulfated CaO has been investigated by in situ diffuse reflectance infrared Fourier transform spectroscopy (DRIFTS) to understand their catalytic mechanism. It has been found that ammonia is first adsorbed over Lewis or Brönsted acid sites, and later undergoes hydrogen abstraction giving rise to either NH(2) amide or NH imide intermediates. The intermediates react with NO or lattice O to produce N(2) or NO. Comparing the DRIFTS of NH(3) adsorption over CaO and sulfated CaO, it is obvious that ammonia adsorbed over CaO is activated mainly in NH form apt to react with surface oxygen to produce NO, while ammonia adsorbed over sulfated CaO is activated mainly in NH(2) form apt to reduce NO. The DRIFTS results agree with experimental data and explain the catalytic mechanisms of CaO and sulfated CaO.