This work was performed to develop a dip injection wet scrubber (DIWS) system with chlorine dioxide as the oxidant. The exhaust pollutants from a lime kiln of paper-mill were introduced to the system. When NaClO3 was used to oxidize NO into NO2, the oxidation was unsatisfactory and the combination of HNO3 or H2SO4 was required for 100% oxidation. ClO2 is recommended to oxidize NO and SO2 effectively. With the combination of 1st stage of DIWS and ClO2, 57.1% of NOx and 98% of SO2 were effectively removed. In the case of 2nd stage of DIWS and ClO2, 93.5% of NOx and 99% of SO2 were removed. The ClO2+DIWS process was superior to the ClO2+Scrubber process in terms of investment, running cost and NOx removal efficiency.