We selected Spathiyhyllum patinii and Pachira aqkatica, since the former has high O3 absorption while the latter low absorption, and analyzed physiological factors such as diffusive coefficient, transpiration rate, photosynthetic rate, and CO2 absorption rate, which affected O3 absorption capacity There was significant relationship between gas absorption capacity and the other factors; photosynthetic rate, diffusive resistance, stomatal resistance and CO2 absorption rate. Therefore model formula for estimation of O3 absorption rate in plant was formulated by making use of these factors. There was difference for the estimation of O3 absorption rate according to plant species. In case of Spathiphyllum patinii, photosynthetic rate is an optimal factor for estimation of O3 absorption capacity. On the other hand, stomatal resistance and diffusive resistance are optimal factors of Pachira aquatica among various physiological ones. And we knew that CO2 absorption rate is a potential factor to evaluate gas absorption capacity regardless of plant species. But considering efficiency and practicality, diffusive resistance was the most effective factor for the estimation of O3 gas absorption.