A sea-water flue gas desulfurization experiment was conducted to reduce sulfur dioxide emissions. Using sea water as the absorbent, the experiment achieved over 90% desulfurization with 4 sieve-trays and a liquor/gas ratio of 10 L/m3. Increasing to 6 sieve-trays raised the desulfurization rate to over 95%. The sea water's sulfite oxidation ratio reached 100% after 30 minutes of aeration. Neutralizing the sea water with fresh water raised its pH to 6.8, meeting seawater quality standards for discharge into the sea.