An “Oxygen-enriched” highly reactive absorbent was prepared by mixing fly ash, lime and a small quantity of KMnO₄ for simultaneous desulfurization and denitrification. Removal of SO₂ and NO simultaneously was carried out using this absorbent in a flue gas circulating fluidized bed (CFB). The highest simultaneous removal efficiency, 94.5% of SO₂ and 64.2% of NO, was achieved under the optimal experiment conditions. Scanning Electron Microscope (SEM) and Accessory X-ray Energy Spectrometer (EDX) were used to observe the surface characteristics of fly ash, lime, “Oxygen-enriched” highly reactive absorbent and the spent absorbent. An ion chromatograph (IC) and chemical analysis methods were used to determine the contents of sulfate, sulfite, nitrate and nitrite in the spent absorbents, the results showed that sulfate and nitrite were the main products for desulfurization and denitrification respectively. The mechanism of removing SO₂ and NO simultaneously was proposed based on the analysis results of SEM, EDX, IC and the chemical analysis methods.