Abstract: Provided is an exhaust gas treatment apparatus for ships including: a reaction tower supplied with exhaust gas containing particle matter and with liquid for treating the exhaust gas and configured to discharge exhausted liquid obtained by treating the exhaust gas; and a heating unit configured to heat discharged material containing the exhausted liquid to evaporate at least a part of moisture contained in the discharged material. The apparatus may further include a first storage unit configured to store first discharged material containing the particle matter removed from the exhausted liquid and a part of the exhausted liquid. The heating unit may heat the first storage unit. The apparatus may further include a second storage unit configured to store second discharged material containing the exhausted liquid from which at least a part of the particle matter has been removed. The heating unit may heat the second storage unit.