In this study, the effect of temperature and gas flow rate on SO2 sorption in a three phase tower reactor was investigated. The gas phase consisted of a mixture of SO2 (2 %) and air; the liquid phase was deionized water and active carbon was used as the fixed bed. SO2 sorption was obtained by oxidation of SO2 with O-2, forming SO3 which finally becomes sulfuric acid (H2SO4) in the presence of water. All tests have been carried out in a laboratory size fixed bed reactor packed with active carbon and operating under periodic liquid flow. The percentage of sorption was calculated from the results of titrimetric analysis of samples taken both from individual steps and at the end of the process. Sorption increases with increasing temperature and gas flow rate. A maximum sorption of 85% was reached at 70 degrees C and 1381.5 ml/ min total gas flow rate.