The present study was analytically and experimentally carried out to predict the absorption characteristics on combined heat and mass transfer process in a vertical falling film of variable absorbers. Heat and mass transfer enhancements were analytically investigated. Effects of geometric parameters by insert device (spring) and corrugate, flow pattern on absorption performances has been also investigated. Especially, the optimal values of absorber geometry (ID=22.8mm, L=1150m) and kinetic variables (solution flow rate, flow pattern) for maximum absorption performance has been predicted by the numerical analysis. The maximum absorption performance in a numerical analysis and experiment was shown at the wavy-flow by insert device (spring).