The combustion of fossil fuels will not only produce a lot of carbon dioxide, but also convert sulfur dioxide into sulfur dioxide, which will seriously pollute the atmosphere. Rapid and efficient desulfurization is very important for enterprises that consume a lot of fossil fuels. This paper briefly introduced the sulfur removal principle of and the mathematical model of flue gas flow of the wet spray method. After that, the flow field of the desulfurization tower before and after optimization was simulated by ABAQUS software, and the model test was carried out under the similar condition by using the model whose scale was reduced 10 times. The results showed that the velocity distribution of the spray layer and smoke outlet in the section velocity distribution map obtained by numerical simulation was not even and the velocity distribution after optimization was obviously uniform, while the velocity distribution of the demisting layer before and after optimization was relatively uniform and had little change. The results obtained by the test of the model with the reduced scale were close to the numerical simulation results, and the removal rate of sulfur dioxide was greatly improved after optimization.