The emission of SO2 from various chemical industries, always occur in association with particulate and most of the time the concentrations of sulfur dioxide in and around these plants overshoot the danger point. In the present investigation, an attempt has been made for wet flue gas de-sulfurization using water as the absorbing medium in a newly designed scrubber. Prediction of SO2 removal efficiency is very important for selection of a pollution control equipment. The present paper reports on the detailed experimental investigations on the scrubbing of SO2 in the modified multistage bubble column scrubber (MMSBCS) using water. Experimental results show that almost 100% removal efficiency of SO2, can be achieved in the present system. A correlation has been developed for predicting the percentage removal efficiency of sulfur dioxide. Experimental results are in excellent agreement with the correlation.