In this study, we develop the equation describing the enthalpy of adsorption corresponding to the cooperative multimolecular sorption approach proposed by Malakhov and Volkov. For different shapes of adsorption isotherms plotted from this model (and analyzed by Rutherford and Coons), we generated the corresponding enthalpy of adsorption curves. We also discuss other enthalpy plot shapes predicted by the CMMS. The new relations are verified for simultaneous description of SO2 adsorption data, and enthalpy of sorption, measured on graphitized carbon black and on activated carbon. Finally, we apply the CMMS model to description of adsorption data of SO2 measured on the series of modified activated carbons. The porosity of adsorbents was characterized via description of low-temperature N2 isotherms applying the method of Nguyen and Do. Oxygen content in carbons was measured applying the elemental analysis. From the results of the correlations between the parameters of the CMMS and elemental analysis data, it is concluded that the interaction between SO2 molecules and carbon surface oxygen groups is crucial during adsorption of this adsorbate. Our results explain and summarize up the conclusions concerning the effect of carbon surface nitrogen functionalities on SO2 sorption mechanism presented by other authors. Finally, we conclude that the CMMS approach can be successfully applied to the description of this process.