PURPOSE: To provide a practical method for generating zirconium oxide by calcining fine and light zirconium sulfate particles preferably at a relatively low temperature and in a relatively short residence time with the small amount of dusting.

CONSTITUTION: This method is composed of a step for fluidizing the layer 34 of the zirconium sulfate particles whose particle size is 325 mesh through by fluidizing gas and maintaining the fluidized layer 34 at the temperature of at least about 750°C. Zirconium oxide particles whose sulfur content is about 5 wt.% are generated.