Abstract: A process for eliminating sulphur oxides from combustion exhaust gases, comprising the steps of dividing the combustion exhaust gases into a first stream and a second stream, and passing the first stream through a first activated carbon bed which was previously washed with water, thereby drying the activated carbon, cooling the first stream, and removing a substantial portion of sulphur oxides from the first stream by adsorption. The treated first stream is mixed with the second stream and together passed through a second activated carbon bed which was previously dried, thereby removing sulphur oxides by dry adsorption. A third activated carbon bed which was previously used in the dry adsorption step is washed with water, removing the previously adsorbed sulphur oxides therefrom. Each of the first, second and third activated carbon beds are cyclically treated by the drying, dry adsorption and washing steps.