In a system using the double absorption process for sulphuric acid manufacture, a single acid circulation system and a single cooler are employed. Acid from the exit of the air drying tower and final absorber tower are mixed in a common reservoir, while acid from intermediate absorber tower is discharged to a separate reservoir. Acid from the common reservoir is split between the intermediate and final absorber towers and product line. Acid from the separate reservoir is cooled and split between the drying tower and intermediate absorber tower. The circulation arrangement reduces the cooling to one relatively high temperature location and simplifies acid strength and level control. Only half of the bulk of the circulating acid has to be cooled and the effect of seasonal fluctuating temperatures in the drying tower is minimized.