The trend of international concerns on environmental conservation and domestic demand of ambient air quality improvement, specially on sulfur dioxide level has resulted in the establishment of mid-term strategy of environmental improvement and stepwise strengthening of emission regulations in this decade in Korea. Development of flue gas desulfurization(FGD) process is becoming an essential task to be accomplished especially for the power plants and large industrial facilities. This study is an initial stage researc focusing on the mass transfer principles in wet type FGD process and the effects of operating variables of a jet bubbling scrubber utilizing limestone slurry on sulfur dioxide removal efficiency. Experimental results showed this type of scrubbing system has some advantages in terms of mass transfer mechanism and removal efficiency. More rigorous research is needed for the reaction system and the comparison with existing FGD processess for the possible development of a process which is compatative in view of installation cost and treatment of by-products.