The main purpose of this study was to investigate sulfur dioxide removal performance of flue gas desulfurization system utilizing a Spray Absorption/Drying Reactor. In this system, the size of droplets was considered the most significant factor and tested using a PDA system. Lime slurry flow rate, operating temperature, calcium/sulfur (Ca/S) ratio and applied air pressure were selected as major operation variables and tested/analyzed in terms of system performance. The results are as follows. 1. The $SO_2$ removal efficiencies were 49%, 74%, 85% for Ca$(OH)_2$ slurry flow rate of 10, 20, 30 ml/min, which implies that the increase of slurry flow rate improves removal efficiency. The optimum slurry flow rate in this study was, however, considered 20 ml/min because of constraints of system troubles and absorbent utilization. 2. As Ca/S ratio increased, $SO_2$ removal efficiency was observed to increase. 3. As air pressure, at the atomizing nozzole, increased from 3 to 5 $kg/cm^2, SO_2$ removal efficiency increased from 74% to 80%, because of droplet size reduction due to pressure increase during atomizing process and the increase of surface area, helping mass transfer between gas and liquid phase.