Abstract: Sulfur recovery from smelter and like exhaust gases by regfrigerating the exhaust gases and removal of most of the contained water and SO.sub.2 as a liquid phase, the removal being by liquid spray scrubbing, utilizing previously recovered water, after SO.sub.2 removal therefrom, as the scrubbing liquid. Single or plural stages of refrigeration and liquid phase separation can be employed. The SO.sub.2 is removed by combining thereof with the cool scrubbing water and is recovered by chemical treatment to neutralize and precipitate such as a sulfite salt.