The article states that surfactants have an asymmetrically constructed molecule that contains hydrophilic and hydrophobic groups. The main department of surfactant production is the process of sulfation of organic matter with gaseous sulfur trioxide. It is shown that the process of sulfation in gas-liquid film absorbers consists of the following stages: the process of mass transfer of sulfur trioxide from the gas stream to the liquid phase; the process of absorption of sulfur trioxide by organic matter with the passage of an exothermic chemical reaction; the process of heat exchange between the liquid phase and the gas stream; the process of heat exchange between the liquid phase and the flow of cooling water. Studies of heat and mass transfer processes at these stages make it possible to select the necessary equations for the calculation of heat transfer coefficients, heat transfer coefficients and mass transfer coefficient. It is recommended to calculate the heat transfer coefficient from liquid to gas by the equation when the diffusion and thermal Prandtl numbers are close to unity. The use of the classical equation to calculate the heat transfer coefficient from the liquid phase to the wall of the reaction tube did not give the desired result. Therefore, an equation was used that takes into account the properties of the gas-liquid flow as a whole. It is recommended to calculate the heat transfer coefficient from the reaction pipe wall to the cooling water flow according to the classical Nusselt equation. Experimental data processing data for calculating the density and dynamic viscosity of the reaction mass along the length of the reactor are presented. The equation for calculating the mass transfer coefficient was obtained by analyzing 6 equations of different authors who were engaged in the process of sulfation of organic substances. A mathematical description of the sulfation process in a film absorber was developed for analysis. During the development of the mathematical description, the balance equations of mass and heat transfer for the reaction tube were compiled. Based on the results of mathematical modeling, an equation was chosen that includes the tangential stress at the gas-liquid interface. The results of mathematical modeling were compared with Gutierrez's experimental data and the results of Dabir's mathematical modeling. The obtained results will be used in mathematical modeling of the sulfation process in a film absorber.