The utility model relates to wet desulfurization absorbing and oxidizing device for fume, which is used for the wet desulfurization absorbing and oxidizing process for limestone/gesso fume. The wet desulfurization absorbing and oxidizing device comprises an absorption tower which is provided with a fume outlet and a fume inlet; a demister, a spray pipe with a plurality of nozzles, an oxidizing ejection gun and a blender are arranged in the tower; a circulation pipeline and a circulation pump are arranged between a serous fluid pool at the bottom of the towerand the spray pipe; a serous fluid even-distributing ring is arranged on the inner wall of the absorption tower below the spray pipe, and eyelets are distributed on the ring; the oxidizing ejection gun and the blender are arranged in the same layer correspondingly one by one, and the oxidizing ejection gun is positioned above the corresponding blender. The arrangement of the serous fluid even-distributing ring can realize the circulation of the fume near the inner wall of the absorption tower and can replace the spraying of the nozzles which are not required to tightly abut against the tower wall, thereby preventing the problems that the tower wall is perforated and the serous fluid is leaked. The oxidizing air ejection gun is arranged beside the blender, playing the roles of both blending and evenly distributing and oxidizing the air, thereby improving the contacting time of oxidizing air and calcium sulfite and improving the oxidizing efficiency.