A mathematical model has been developed to predict the rates of gas absorption in turbulent falling liquid films with and without the first order homogeneous reaction and external gas phase mass transfer resistance. The eddy viscosity model used to describe the flow distribution is the van Driest model, modified in the outer region of the film by the use of an eddy diffusivity deduced from gas absorption measurements. The results are given for special cases to illustrate the effects of turbulence, reaction rate and gas phase resistances on the concentration profiles and the rates of gas absorption.