In both spark ignition engines and diesel engines, exhaust gas recirculation system (EGR) is well known as an effective technique to reduce nitrogen oxides emissions. However, wear of piston rings and cylinder liners are sharply increased by EGR. It is widely considered that sulfur oxides contained in exhaust gas strongly relate to wear. In order to clarify the pure effect of sulfur oxides on piston ring wear, we experimented by adding sulfur dioxide positively to induction air. Furthermore, we compared the measured amount of wear with the amount of sulfur dioxide absorbed into a lubricating oil film, which was estimated by a numerical model. Consequently, it is confirmed that sulfur dioxide absorbed into a lubricating oil film played an important role on piston ring wear.