Mass transfer between gas phase and liquid phase occurs in different ways in a large number of industrial processes and many engineering disciplines such as environment, gas refineries, and chemical and atmospheric sciences. An improved mathematical model for liquid film columns is presented. This paper describes a theoretical analysis of the combined hydrodynamics and mass transfer for the process-taking place in liquid film with the absorption of gas for annular regime through a vertical pipe. In this study, the flow of the liquid film is turbulent and wavy. We used k -ε model for eddy viscosity. For the wavy surface in annular flows, the Suzuki model was used. The theoretical results were compared with the experimental data for the mass transfer gas (CO2) in water (H2O), and the obtained results were satisfactory.