acid1H2SO4+base2H2Oacid2H3O++base1HSO4− In the above reaction, H2SO4 lose a proton (H+) which is gain by H2O , hence H2SO4 is an acid and H2O is base. If this reaction is reversible H3O+ losses a proton which is accepted by HSO4− , so H3O+ is an acid and HSO4− is base. So, conjugate base of H2SO4 is HSO4− and conjugate acid of H2O is H3O+ .