Abstract: | We study magnetic impurities in a two dimensional superfluid Fermi gas with thespin-orbit coupling and find that the spin-orbit coupling makes some dramatic impacts onthe effects of magnetic impurities. For the single impurity problem, we find that thenumber of bound states localized around the magnetic impurity is doubled. For the finiteconcentration n of impurities, we find that the energy gap is reduced andthe density of states in the gapless region is greatly modified; there exists a gaplesssuperfluid and N(ω) ∝ ω in the smallω limit. |