The LiBr-H20 absorption process on a horizontal tube has been analyzed numerically. The flow field, which was calculated in the authors` previous study by solving the fully elliptic Navier-Stokes equations with accurate free-surface-trac king method, is used to solve the temperature and concentration distributions in the absorption film. With the assumption that the absorbent is linear, calculations have been made for various inlet temperature and flow-rate conditions. For low inlet temperature, the absorption rate is large in the upstream region but the mean temperature also increases and as a result the absorption decreases as the film flows to downstream while high-inlet-temperature case does the opposite. The difference in the absorption rate due to the inlet temperature change becomes smaller in the downstream than that in the upstream. For large flow rate, the heat transfer to the wall becomes poor due to the thick film and so does the absorption rate. The analyses have also been carried out for multiple tube arrangement and the results show that the absorption rate converges after a few tube rows.