This paper introduces a numerical model dedicated to simulating SO2 adsorption during the dynamic interplay between combustion gases and water droplets. The research delves into essential chemical–physical parameters governing mass transfer in these interphase interactions. The proposed simplified model provides preliminary results regarding the granulometric curve of sprays, particularly focusing on the minimal droplet size crucial for effective wet scrubber operation. Our findings underscore a critical diameter below which the spray loses its efficacy under varied boundary conditions. Notably, a single droplet with a maximum diameter of 2 mm absorbs more SO2 than smaller counterparts, peaking at 4.36 × 10−5 g of SO2 within the simulation timeframe. Furthermore, the study explores a specific water mass, revealing that smaller droplets, such as 1 mm, significantly optimize the absorption process. These droplets achieve a SO2 absorption quantity over 5.77 times greater than that of a 2 mm droplet. This research serves as an initial tool for optimizing droplet distribution in sprays, thereby enhancing capture efficiency. The insights presented here offer valuable guidance for designing efficient wet scrubber systems, crucial for pollution control in industrial and environmental applications.