The product has high sphericity, good fluidity, and excellent particle size distribution, which does not affect the flow state of catalysts in catalytic cracking units. It exhibits a magnesium aluminum spinel (Spinel) structure, with advantages such as good thermal stability, large specific surface area, and high mechanical strength. Magnesium aluminum spinel combines the characteristics of magnesium oxide and aluminum oxide, enabling better SO2 adsorption, and its generated sulfates have good reducibility. The active components are appropriately dispersed on the microsphere surface with high activity, resulting in ideal desulfurization effects.