The industrial SO2 absorption process using seawater has been mathematically modeled using a two-dimensional model to obtain velocity profiles and SO2 concentrations in the gas and liquid phases at low temperatures in a spray column. A study has been conducted involving the influence on the SO, removal efficiency of seven design and operating parameters, namely, the gas flow rate, liquid flow rate, gas inlet temperature, liquid inlet temperature, operating pressure, droplet size, and column diameter. The optimization of the plant has been performed using the practical method of response surface methodology (RSM), and the optimum values for the operating variables have been determined. Furthermore, the interactions between the variables have been assessed, and a simple and reliable correlation (regression coefficient, R-2 = 0.9623) has been proposed to predict SO2 removal efficiency.