This invention relates to a process for treating the waste gas discharged from a urea prilling tower and an apparatus therefor. More particularly, this invention relates to a process for treating the waste gas discharged from a urea prilling tower and an apparatus therefor, characterized by that a continuous liquid or water film flow (hereinafter called merely a liquid film) of a scrubbing solution and/or an absorption liquid (hereinafter called merely a scrubbing solution) is formed so as to traverse across the whole passage of the waste gas within the scrubbing tower, and when the waste gas passes through such a liquid film the fumy minute particles (hereinafter called fumes) of urea, about 1 micron in size, which are contained in said waste gas, are removed by contacting with the scrubbing solution.