The demand of electricity is continuous increasing and it is expected to double in 7 -10 years and the pollution in the environment likely to increase in the coming years.SO2 produced during the combustion process in Power Plants and affects the environment in number of ways like acid rain, corrosion and severe damages to the health. So our aim of the project is to reduce the emission of SO2 in environment and to produce a by product with SO2 , Hence SO2 emission can be controlled. Laboratory studies were conducted to know about the effect of concentration of NaOH, Ca(OH)2, & waste product,pH of solution, flow of flue gases in impinges, temperature of solutions and time period for reaction for absorption of SO2 contained in flue gases. In accordance with the invention, flue gases containing SO2 are passed through a solution which was rich with Na/Ca ions using SO2 monitoring kit of SO2 measurement, and then SO2 reacts with these ions to produce respective sulphate. If we established FGD system before chimney then we can recover 95% sulphur di oxide and protect our environment by pathogenic effect of Sulphur.All most complete removal of SO2 has been observed using this process.