A three-dimensional heterogeneous mass transfer model was proposed to investigate the enhancement of dispersed particles on gas absorption. The strategy to calculate local and overall enhancement factors is proposed. Instead of a global grid, the composite overlapping grid is adopted, which simplifies the setup and solution of the three-dimensional model equations. It is found that dispersed particle hold-up, particle size, liquid-solid partition coefficient of transported component, characteristic contact time, and the shortest distance between particles and gas-liquid interface have major influence on absorption enhancement factor. The particle-particle interaction on gas absorption and the lateral diffusion of transported component in liquid film were studied with the multi-particle simulation. The proposed model predicted the experimental data from the literature reasonably well.