Abstract: A semi-dry process for removing SO2, from a waste gas involves the introduction of a water-bearing particulate solid alkaline absorbent, as a free-flowing powder, into an absorption zone. The waste gas is passed through the absorption zone to entrain the powder, forming a moving bed, while the SO2 is first dissolved in the aqueous phase to form an acid and the acid then reacts with the alkaline absorbent. The moving bed is continuously transported toward a gas/solids separator wherein solids, including a water-insoluble reaction product of the SO2, are removed from the gas stream and recovered. The recovered particulate solids are reconditioned for return to the absorption zone by admixing with a particulate alkaline material, e.g., Ca(OH)2, and water to form a coating of an aqueous slurry of the alkaline material on the recycled solids as the water-bearing particulate solid alkaline absorbent. The reconditioned, recycled solids are returned to the absorption zone containing 5-40 wt. % water.