The invention relates to a preparation of catalyzing and transforming-absorbing Fe-desulphurizer by high accuracy carbonyl sulfur at medium and low temperature, which has a good hydrogenation effect to the carbonyl sulfur and absorbs the produced carbonyl sulfur. The invention can be used to accurately remove the carbonyl sulfur in the ammonia material gas, coke oven gas, natural gas and composed gas. The desulphurizer is provided with primary active components Fe2O3, CeO2, MnO2, Ni2O3, and secondary components CuO, ZnO, MgO, K2O and etc, and the carriers are Al2O3, ZrO2, and residual binding agent and expanding drilling agent, and water. The process has a reacting temperature of 150-350 DEG C, an airspeed of 500-2000h-1, a carbonyl sulfur concentration in the gas from minim to 5000ppm. The inventive desulphurizer has a high catalytic transforming capacity with a carbonyl sulfur converting ratio more than 99%.