Abstract: A process for the production of fertilizer by reacting sulfur oxide containing gas and water in a multiple state reactor to form sulfur containing acid and reacting the sulfur containing acid with a basic salt which may be solubilized as a result of the acid-base reaction, the basic salt selected from the group consisting of calcium, ammonium and potassium ions, the calcium being derived from a salt selected from the group consisting of phosphatic and nitrogeneous salts, to form a fertilizer selected from the group consisting of phosphatic, nitrogeneous and potassium fertilizers and combinations thereof. The combined sulfur oxide absorption and solubilization of basic salts is conducted at the solution pH of 2.5 to 5. To enhance the further absorption of the sulfur oxide, a solution pH of 3 to 8 is used. This process is suitable for the utilization of sulfur oxides resulting from the combustion of high sulfur containing fossil fuels and sulfur producing chemical processes.