Abstract: Factors influencing the simultaneous removal of CO₂ and SO₂ from simulated flue gas by spraying low concentration ammonia solution into a packed column were studied, such as the ammonia concentration, liquid-gas ratio, CO₂ concentration, pH value, reaction temperature and SO₂ concentration, etc., after which optimum working conditions were determined for the continuous cyclic operation, while the effect of experimental parameters on the aerosol emission was analyzed, with control measures proposed for the aerosol entrainment. Results show that the CO₂ removal efficiency increases with rising ammonia concentration, rising liquid-gas ratio, reducing CO₂ concentration and reducing SO₂ concentration; with the reduction of pH value, the CO₂ removal efficiency generally reduces besides the pH value of 9.6-10.2, it keeps basically unchanged; in the temperature range of 15-60 ℃, the highest CO₂ removal efficiency appears at 35 ℃. Above factors slightly affect the SO₂ removal efficiency, which can be kept above 99%. In the continuous cycle operation test for 260 minutes, the CO₂ removal efficiency could reach more than 95% within 5 minutes, maintaining for 30 minutes; the SO₂ removal efficiency could reach almost 100% within 3 minutes, always being kept more than 92%.