A theoretical investigation was conducted to study the transport-reaction process in the spray-drying flue gas desulflu'ization. A transport-reaction model of single particle was proposed, which considered the water evaporation from the surface of droplet and the reaction at the same time. Based on this model, the reaction rate and the absorbent utilization can be calculated. The most appropriate particle radius and the initial absorbent concentration can be deduced through comparing the wet lifetime with the residence time, the result shows in the case that the partial pressure of vapor in the bulk flue gas is 2000Pa, the optimum initial radius and absorbent concentration are 210~310 la m and 23% respectively. The model can supply the optimum parameters for semi-dry FGD system designed,