  We consider magnetic impurities in a two dimensional superfluid Fermi gas in
the presence of spin-orbit coupling. By using the methods of t-matrix and
Green's function, we find spin-orbit coupling has some dramatic impacts on the
effects of magnetic impurities. For the single impurity problem, the number of
bound states localized around the magnetic impurity is doubled. For the finite
concentration $n$ of impurities, the energy gap is reduced and the density of
states in the gapless region is greatly modified.
