A wet flue gas desulfurizatio (FGD) system for boiler of capacity 300 kg/hr was investigated in this paper. It is a set of technologies used to remove sulphur dioxide from exhaust flue gases coming from fossil fuel power plants and from the emissions of other sulphur dioxide emitting processes. Sulphur dioxide is a highly noxious venom for people’s health. Hence, the amount of sulphur dioxide in the emission is to be reduced before leaving it into the atmosphere to fulfill pollution norms set by government. Data on worldwide FGD applications reveal that wet FGD technologies, and specifically wet limestone FGD, have been predominantly selected over other FGD technologies because of its high desulfurization performance, relatively insoluble waste production and low operating cost. As stringent environmental regulations regarding SO2 emissions have been enacted in many countries, SO2 is now being removed from flue gases leaving boilers. Further future improvements in the design may possibly lead to negligible traces of sulphur dioxide in exhaust gases.