We have developed a new type of absorber using a gas-liquid two-phase plunging jet, based on an ejector-type nozzle equipped with a perforated plate. One characteristic of an impinging gas-liquid two-phase jet is described by ((k) over bar (L)A)(T), the product of the liquid-phase mass transfer coefficient and the gas-liquid interfacial area in the gas bubble dispersed phase. We studied the dependence of this product on the structural configuration of the nozzle and investigated the mass transfer mechanism using a coaxial bi-zonal model. The theoretical results were in good agreement with the experimental results. The ((k) over bar (L)A)(T) value for this absorber was found to be larger than that for a conventional single-phase plunging-jet absorber.