A mathematical model is developed for investigation of SO2 removal in a powder particle spouted bed (PPSB) for non-isothermal operating condition. For this aim, the stream-tube model which was already validated for such systems is applied for hydrodynamics of solid and gas phases, and then by using the conservation laws of mass and energy, the governing equations for gas and solid phases are derived and solved numerically. The published experimental data in the literature are used to validate the accuracy of the proposed model. The results show that the model is capable of predicting the behaviour of this system properly. Also the optimum performance of this system is investigated by studying the effects of different parameters such as bed height, molar ratio of sorbent to acid gas (Ca/S) and inlet concentration of SO2. (C) 2010 The Institution of Chemical Engineers. Published by Elsevier B.V. All rights reserved.