In this paper, a fundamental model on the mass transfer characteristics of the sieve tray and spray absorber was developed, the model parameters and measured desulphurisation efficiency of the wet flue gas desulphurisation (WFGD) absorber with a sieve tray and no sieve tray were obtained by laboratory scale absorber with diameter of 500 mm using limestone water system, and the desulphurisation efficiency of sieve tray WFGD absorber in a 300 MW power plant was predicted under various operational conditions. It is shown that the predicted values are in good agreement with the measured results from a laboratory scale WFGD apparatus, and the average difference between predicted results and measurement results equals 0·73%, and the models are suitable for use in the design of the sieve tray WFGD absorber. Finally, the desulphurisation efficiency of sieve tray absorber with different sprayer combinations and a sieve tray were predicted, this can provide guidance for the operation of sieve tray absorber. The environmental requirement can be met when two sprayers runs when SO2 concentration in flue gas is <4000 mg Nm−3, and when SO2 concentration in flue gas is >8000 mg Nm−3, four sprayers should be run.