In this study a packed tower was selected for the treatment apparatus of $NH_3$ gas produced in industry. Formerly latticework packing has been used in preventive facility of treatment of $NH_3$ gas. However recently metallic Ralu-Pack 250YC. structured packing is usually being used in petrochemical production plant. This study is for the application the packing to the $NH_3$ gas treatment in wet scrubbing process. In Air/water system hydraulic pressure drop dependent of specific liquid load and gas capacity factor was continuous and parallel from graph. The tower height can be determuined by the number of transfer unit and the height of transfer unit influenced on liquid distribution.