Abstract: Spray tower is currently the dominant tower type in wet flue gas desulfurization(WFGD), and the efficiency -enhancing device within the absorber of WFGD greatly affect the desulfurization efficiency. The tray is the most widely used efficiency-enhancing structure, and its design position, as one of the important design parameters in WFGD systems, has a significant impact on desulfurization efficiency. This study aims to explore the expected effects of different tray design positions on desulfurization in spray tower systems. By referring to actual engineering and conducting comparative analysis, different tray design positions schemes were compared, and their applicability was evaluated, providing theoretical guidance and suggestions for optimizing the arrangement of tray efficiency enhancement in absorber.