Catalytic　combustion　shows　promise　in　mitigating　methane　emissions　from　natural　gas　utilization,　while　the　presence　of　sulfur　species　in　natural　gas　can　cause　significant　catalyst　deactivation.　Herein,　a　dual-modification　strategy　is　proposed　to　construct　active　and　sulfur-resistant　nickel　oxide　(NiO)-based　catalysts.　Through　regulating　the　hydrolysis　of　the　silicon　(Si)　precursor　and　the　precipitation　of　zirconium　(Zr)　and　nickel　(Ni)　precursors,　both　the　Si　and　Zr　component　could　enter　NiO　lattice　to　generate　strong　interactions,　leading　to　a　decrease　in　crystallite　size,　an　increase　in　active　Ni2+　and　surface　adsorbed　oxygen　species　for　the　efficient　methane　combustion.　The　incorporation　of　Si　prominently　enhanced　the　surface　acidity　of　catalysts　to　inhibit　the　sulfating　of　NiO;　the　introduced　Zr　component　also　contributed　to　the　generation　of　surface　acid　sites,　and　had　a　preferential　interaction　with　sulfur　dioxide　(SO2)　to　protect　Ni2+　sites.　Consequently,　the　small　NiO　crystallites,　active　Ni2+　and　oxygen　species　could　be　maintained　in　dual-modified　catalysts　under　sulfur-containing　reaction　conditions,　leading　to　the　superior　catalytic　performance　compared　to　NiO　or　catalysts　modified　by　Zr　or　Si.　This　work　introduces　a　practical　and　efficient　approach　for　developing　catalysts　to　remove　gaseous　pollutants.