For industrial hydrogen production a method requiring low energy consumption but high efficiency would be of interest. SO2 depolarized electrolyser can produce H2 with low overpotential and low temperature, however, the efficient SO2 oxidation requires a noble metal catalyst. In order to find commercially viable solutions durable and robust stainless steel was selected as a substrate material for bipolar plates and the plates were coated with thin Au coatings on both sides that works as electrocatalyst and provides corrosion protection. Prior to experimental part an analysis of the two possible SS substrate materials was performed and 904L provided sufficient thermodynamic stability in operating SDE electrolyte concentration and temperature range.