Abstract: Simultaneous desulfurization and denitrification of flue gas by using urea/H₂O₂ solution were performed in a packed column. The results indicated that urea solution exhibits high removal efficiency towards SO₂, but the efficiency of NO_x removal is influenced by many factors such as H₂O₂ concentration, reaction temperature and initial pH value. Under the optimal conditions, the removal efficiencies towards SO₂ and NO_x reach 100% and 52.6%, respectively. Meanwhile, the reaction products were analyzed by chemical method and gas chromatography; the reaction mechanism and overall reaction equations for the simultaneous desulfurization and denitrification using urea/H₂O₂ solution are deduced. Current method may be used to modify the present wet desulfurization units and endue them with the ability of simultaneous denitrification.