Carbon dioxide was reacted with MDEA in water-in-oil (W/O) emulsion composed of aqueous MDEA droplets as a dispersed phase and benzene solutions of polybutene (PB) and polyisobutlene (PIB) as a continuous phase in a flat-stirred vessel to investigate the effect of non-Newtonian rhelolgical behavior on the rate of absorption of CO₂, where the reaction between CO₂ and MDEA in the aqueous phase was assumed to be a pseudo-first-order reaction. It was expressed that PIB with elastic property made the rate of absorption of CO₂ accelerated by comparison of k_L in the non-Newtonian liquid with that in the Newtonian liquid.