The wet limestonegypsum flue gas desulphurization system for 660 MW units of a thermal power plant is taken as the object, based on the study of the mass transfer between the gas phase and the liquid phase、chemical reaction mechanism in desulphurization tower and reasonable simplified hypothesis, the turbulent mathematical model of the spray type tower is developed by the methods of concentration of parameters and module modeling. The model is validated by the test of stable state and the turbulent experiments, which can be used as the basis for developing the real training simulation model of the desulphurization system.