This invention is related to a wet gas process which would not require a spray pump, and which would allow the absorption liquid to be recovered smoothly even if the flow velocity of the gases entrained to the liquid should decrease. A wet gas processing apparatus in which the absorption liquid collected in the first liquid storage tank is sprayed in a specified direction (which may be upward, horizontal or downward) by a discharge unit consisting of spray nozzles (14) or the like in the absorption tower. The sprayed liquid is brought into contact with the exhaust gases which are conducted into the tower, and the targeted components of the gases are absorbed and removed. This processing apparatus is distinguished by the following. The first liquid storage tank for the absorption liquid comprises a pressure tank (11) which generates a pressurized gas in the space above the surface of the collected liquid (11a). The increased pressure of the pressurized gas is employed to spray the liquid collected in the pressurized tank from the spray nozzle unit in the absorption tower. This apparatus is further distinguished as the following. This invention has overflow ports which generate a virtually horizontal overflow or source flow. The absorption liquid propelled by the overflow ports makes orthogonal contact with the flow of exhaust gases, which results in both atomization of the liquid and liquid-vapor contact.