The treatment of flue gases with high energy electron beams for the abatement of sulfur and nitrogen oxides has been developed as an alternative to the more traditional methods of treating atmospheric pollutants (i.e. wet gas desulfurization, selective catalytic reduction). This paper proposes a new mathematical model for the complex phenomena occurring in both gas and liquid phases during the irradiation treatment, using a relatively large reaction system for the gas phase (40 chemical species and 90 chemical reactions). The continuous formation of the liquid dispersed phase is taken into account, considering it in thermodynamic equilibrium with the gas phase and neglecting the mass transfer resistances on both sides. By introducing a new approach in modeling the gas-liquid absorption phenomena (solubility based instead of Henry's law) the mathematical model is able to predict in a more accurate manner the distribution of species between the two phases. The developed mathematical model is based on the assumption that the radiochemical yield varies inversely proportional to the magnitude of the irradiation dose employed, till a threshold value. The paper also investigates and discusses the model's sensitivity to the operating parameters (irradiation dose, flue gas humidity, initial pollutant concentration, temperature and ammonia content). The modeling results are in good agreement with the experimental findings performed in the range of 58-62 A degrees C, with a slight deprecation out of this range, exhibiting a mean relative deviation of 9.7 % in the case of the removal efficiency for NO and 5 % for SO2.