A new 'wet-type' desulfurization absorber comprising coaxial cylinders with impinging streams has been developed, modeled and tested with Ca(OH)(2) as sorbent. The spray nozzle used was of external complete mixing type where mixing between the flue gas and the sorbent took place only after the exit from the nozzle. The absorber operated satisfactorily, absorption efficiency of SO2 varied in the range of 93-97%, and predictions of the model were within +/- 15% making it a potential tool to design a large-scale absorber.