This paper is a study on the model of simultaneous heat and mass transfer process in the absorption of refrigerant vapor into a lithium bromide solution of water-cooled vertical plate absorber. The model can predict temperature and concentration profiles as well as the effect of Reynolds number on them. Also. the variations of the absorption heat and mass fluxes. and the heat and mass transfer coefficients have been investigated. The numerical result shows that the interface temperature and concentration decrease as film Reynolds number does. The absorption heat and mass fluxes, and the heat and mass transfer coefficients get their maximum values adjacent to the inlet solution. Analyses on a constant wall temperature condition have been also carried out to exam the reliability of the present numerical method by comparing to previous investigations.