Abstract: The present invention relates to a system and process utilizing ammonium thiosulfate solution (ATS) as the primary liquid absorption agent that is re-circulated through an SO2 Contactor/Absorber for high efficiency contacting and absorption of sulfur dioxide, SO2 from a combustion gas stream generated by incineration of a Claus Sulfur Recovery Unit (SRU) off gas stream (often referred to as a Claus tail gas stream) and also additional SO2 generated from incineration of additional sulfur containing streams. ATS is also re-circulated through a separate H2S Contactor/Absorber for absorption of and reaction with a Sour Water Stripper (SWS) off gas stream and additional H2S-Acid Gas (A.G.) streams to produce additional concentrated ATS. The process and equipment also provides the ability to readily switch between using ATS and ABS as the primary absorbent solution for SO2 absorption, depending upon the concentration of SO2 in the off gas feed streams.