Wet flue gas desulfurization is widely used in power plants because of its high desulfurization efficiency. The reason why it is difficult to predict sulfur dioxide removal efficiency in flue gas is that it is related to many factors. In this paper, the SO 2 was removed by absorbing with ammonia solution in a packed tower. Experimental studies have shown that the operating conditions affecting the removal of sulfur dioxide include pH, liquid-to-gas, the concentration of SO 2 and inlet velocity. Based on the two-film theory, the mass transfer rate equation of SO 2 in the ammonia desulphurization process was studied, and the prediction of SO 2 removal efficiency based on certain assumptions was developed. In order to prove the responsibility of the model, significant factors such as pH, liquid-to-gas, the concentration of SO 2 , and inlet velocity were studied in a packed tower. The experimental results show that it is possible to improve desulphurization efficiency by increasing the liquid-to-gas ratio and pH value, lowering the concentration of SO 2 and inlet velocity. Experimental results show that the experimental value is consistent with the predicted value. Keywords Ammonia absorption • Packed power • Desulfurization • Mass transfer rate equation List of symbols A The cross-sectional area of packed column, m 2 a Effective interfacial area, m 2 /m 3 a t Packed column specific surface area, m 2 /m 3 b Stoichiometric number of ammonium sulfite reactions c Ai Concentration of sulfur dioxide in liquid film, kmol/m 3 c BL Concentration of ammonium sulfite in the bulk of the liquid phase, kmol/m 3 D r Relative density c i Ion concentration, kmol/m 3 Dso 2 , D (NH4)2SO3 Diffusion coefficients of sulfur dioxide and ammonium sulfite in liquid film, m 2 /s E Enhancement factor G Volume flow of flue gas, m 3 /s