Abstract: The important equipment of the wet desulfurization system is the desulfurization tower. The design of the desulfurization tower is divided into the selection of tower body parameters and the design of auxiliary equipment in the tower. The parameter selection of the desulfurization tower and the rationality of the design of the auxiliary equipment in the tower directly affect the removal efficiency of SO2 and the service life of the desulfurization tower, and it is related to the long-term efficient and stable operation of the desulfurization system. On the basis of engineering practical experience, this paper expounds the selection of empirical parameters of each functional area of the wet desulfurization tower and the basic design method of the corresponding auxiliary equipment, which provides the most basic theoretical basis for the design of the desulfurization tower.