To provide a low-cost wet exhaust gas treating device which neither provides a plurality of gas-liquid contact sections nor becomes large-sized as a whole, nor needs a broad installation area and which is capable of efficiently and effectively treating the exhaust gas.

One laterally positioned partition plate 2 is disposed inside a cylindrical casing 1 to partition the casing into an upper casing 3 and a lower casing 4, and the lower casing is provided with a gas supply port 6 and the upper casing is provided with an exhaust gas port 7, respectively, a number of concentrical slits 8 that allow a gas introduced from the gas supply port to pass through the laterally positioned partition plate as inclined flow are provided, an upper casing wall is provided with the port 9 and a drain port 10, a closed hollow internal cylinder 11 that extends vertically is mounted inside the upper and lower casings at substantially the center of the laterally positioned partition plate, a vertically positioned damming-up plate 13 is provided between the outer peripheral surface of the internal cylinder and the internal peripheral surface of the upper casing, and a supply water port and the drain port are positioned on both sides of the damming-up plate and sandwiches it.

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