Numerical analysis had been performed to understand flow characteristics of the flue gas and slurry in the absorber of a flue gas desulphurization (FGD) system using computational fluid dynamics (CFD) technique. Two-fluid(Euler-Lagrangian) model had been employed to simulate physical phenomenon, which slurry particles injected through slurry spray nozzles fall down and bump into the flue gas inflowing through inlet duct. It was not necessary to adopt pre-defined pressure drop inside the absorber because interaction between flue gas and slurry particles was considered. Hundreds of slurry spray nozzles were considered with the spray velocity at the nozzles, swirl velocity and spreading angle. The results note that the flow disturbance of flue gas is found at the bottom of the absorber, and the current rising with high speed stream is observed in the opposite region of the inflow duct. The high speed stream is reduced as the flue gas goes up, because the high speed stream of flue gas dumps falling slurry particles due to momentum exchange between flue gas and slurry particles. In spite of some disproportion in slurry distribution inside the absorber, escape of slurry particles from the absorber facility is not observed. The pressure drop inside the absorber is mainly occurred at the bottom section.