A Forest SO2 Absorption Model (ForSAM) was developed to simulate (1) SO2 plume dispersion from an emission source, (2) subsequent SO2 absorption by coniferous forests growing downwind from the source. There are three modules: (1) a buoyancy module, (2) a dispersion module, and (3) a foliar absorption module. These modules were used to calculate hourly abovecanopy SO2 concentrations and in-canopy deposition velocities, as well as daily amounts of SO2 absorbed by the forest canopy for downwind distances to 42 km. Model performance testing was done with meteorological data (including ambient SO2 concentrations) collected at various locations downwind from a coal-burning power generator at Grand Lake in central New Brunswick, Canada. Annual SO2 emissions from this facility amounted to about 30,000 tonnes. Calculated SO2 concentrations were similar to those obtained in the field. Calculated SO2 deposition velocities generally agreed with published values.