Fossil energy is considered as an important source of energy used in different types of industries. However it emits a great amount of flue gases. Some components of flue gases such as SOx and NOx can cause negative environmental impacts. Acid rains, increasing greenhouse effects and causing humans health problem (for Respiratory system) are some of them. A bench scale experiments using: 2900 ppm SOx, 550 ppmNOx , 1L deionize water, 0.5 g P4, and 10 g MOP were conducted in order to investigate the effects of operating conditions in removing process. These conditions are: emulsion temperature, yellow phosphorus weight, and the emulsion stirring intensity. Optimum conditions for removing process are (55oc, 1743 rpm, using 0.5 g P4). It was also observed that emulsion’s pH and oxygen concentration are declined with reaction time, but they have a positive correlations with removing efficiency, whereas efficiency increasing when rising emulsions temperature and stirring intensity. The obtained results identified the optimum conditions to get the highest efficiency for removing SOx and NOx from flue gases to eliminate their environmental impact