Absorption of gaseous contaminants into liquid drops is a common method for pollution reduction from waste gases. In several applications, the drops contain suspended solids, which dissolve and enhance gas absorption. Most of the research published on this subject considers the absorption process by neglecting the internal circulation inside the drop. The paper considers the effect of internal circulation on gas absorption in liquid drops. For this aim, a mathematical model based on the Whitman film theory, which also accounts for solid dissolution, chemical reaction and molecular diffusion, is developed. The model indicates that internal circulation cannot be neglected for Peclet numbers higher than 100. Under these conditions, internal circulation enhances the mass transfer as compared to the stagnant drop model. The effect of increasing the solids specific area and solubility becomes less important as the Peclet number increases. Good agreement was found between the present model and experimental data from the literature.