Scrubbers are used widely for various purposes, that is dust collection, gas absorption and humidification. For all purposes, operations are more effective as increasing the relative velocity between gas stream and sprays. Some of recent scrubbers are planned so that scrubbing sprays are injected in the opposite direction to a laden gas stream. In such a case, it is possible to keep up high relative velocity even for a gas flow is low velocity. In the present report, the theoretical research on collection efficiency and pressure loss of the above described scrubber has been studied. The results obtained by calculation reveal that high collection efficiency may be expected expect ultrafine aerosol, and that pressure loss may be reduced remarkably.