Potentiodynamic, impedance measurements were carried out on 304 stainless steel in 0.5N, 1.0, 2.0 and 5.0 N H₂SO₄ solutions. X-ray photoelectron spectroscopic [XPS] studies carried out on 304 stainless steel in H₂SO₄ solutions revealed the existence of CrOOH, Cr₂O₃, γ-Fe₂O₃, γ- FeOOH, Mn₂O₃, Mn₃O₄, MnS, Ni (OH)₂, Ni₂O₃, NiO, sulphides. The passive film found to contain chromium oxide inner layer and the dissolution of iron through it caused the formation of oxides of iron namely γ - Fe₂O₃ and γ-FeOOH. Higher oxides of manganese and nickel are also due to dissolution through the film. Sulphates are reduced to sulphur chemically by the released protons from anodic polarization.