To comply with the regulation of the reinforcing Clean Air Conservation Act, it is necessary for the semiconductor manufacturers to develop effective low-concentration acid gas abatement system to treat the flue gas. The low-concentration acid gas was found to be harder to deal with than the high-concentration one. In this study, the effect of various potential treatments such as air-assist nozzle spraying, magnetizing the scrubbing water, and adding surfactants to spraying and scrubbing water were investigate through the application of the statistical ANCOVA method, which was proved to be very useful tool when the inlet concentration of acid gas could not be controlled precisely and it affected the removal efficiency of the abatement system.