Sulfur capture by limestone particles in fluidized beds is a well-established technology. The underlying chemical and physical phenomena of the process have been extensively studied and modeled. However, most of the studies have been focused on the relatively brief initial stage of the process, which extends from a few minutes to hours, yet the residence time of the particles in the boiler is much longer. Following the initial stage, a dense product layer will be formed on the particle surface, which decreases the rate of sulfur capture and the degree of utilization of the sorbent. Attrition can enhance sulfur capture by removing this layer. A particle model for sulfur capture has been incorporated with an attrition model. After the initial stage, the rate of sulfur capture stabilizes, so that attrition removes the surface at the same rate as diffusion and chemical reaction produces new product in a thin surface layer of a particle. An analytical solution for the conversion of particles for this regime is presented. The solution includes the effects of the attrition rate, diffusion, chemical kinetics, pressure, and SO2 concentration, relative to conversion-dependent diffusivity and the rate of chemical reaction. The particle model results in models that describe the conversion of limestone in both fly ash and bottom ash. These are incorporated with the residence time (or reactor) models to calculate the average conversion of the limestone in fly ash and bottom ash, as well as the efficiency of sulfur capture. Data from a large-scale pressurized fluidized bed are compared with the model results.