  The non-extremal stationary black holes do have "{\it hidden}" conformal
symmetry in which case the generators form $SL(2,\mathbb{R})$ group. Here, I
explicitly show that the Sultana-Dyer black hole solution also possesses the
similar near horizon conformal symmetry. This is the first example of time
dependent case which also exhibits such feature. Moreover, using the
corresponding generators I find the expression of the horizon entropy in the
context of Virasoro algebra and Cardy formula. The result matches with the
earlier findings. The present analysis is important since in reality the metric
is not stationary and hence one must look into these realistic situations to
obtain more information about our universe. I expect that the analysis will
illuminate certain features of the time dependent situations.
