The effect of adsorption of acid gases CO2, SO2 and SO3 on the electron accepting ability of cations on the surface of calcium oxide was studied by low-temperature IR spectroscopy of adsorbed CO. It is shown that the formation of carbonate, sulfite and sulfate anions in the surface layer leads to the appearance of Lewis acid sites, the strength of which, estimated by the shift in the vibration frequency of CO molecules associated with them, increases in the appropriate order, approaching that for calcium-containing zeolites. The results of the calculation of cluster models by the DFT method confirm the observed trends in the variation of the vibrational frequency and the absorption coefficient of CO molecules bound through both the carbon and oxygen atoms, and also demonstrate the dependence of the ability of a cation for CO linkage isomerism on its local environment. Keywords: surface, adsorption, acidity, IR spectroscopy, quantum chemical calculation, electron accepting ability.