During the past few years the industry has demanded structured packings with higher and higher efficiency and with lower and lower pressure drops. Using these internals significant improvements were obtained in the absorption process but also in direct-contact heat transfer. In the present work a new type of packing is investigated both experimentally and theoretically to evaluate gas and liquid mass transfer coefficients, surface area available for mass transfer, and pressure drops. The experimental performances of the packing are tested in absorption and desorption systems to identify relations that allowing reliable design.