A method is presented for predicting absorption rates for liquid layers flowing along a wall. It is based on results presently available in the literature as well as on the results of studies we recently carried out on the rate of oxygen absorption from a flowing air stream into water layers on the bottom of a horizontal enclosed channel and on the inside of a vertical pipe. Absorption measurements can be interpreted by assuming that the process is controlled by eddies whose length and velocity are characterized by bulk turbulence properties and that in a region of thickness δ close to the interface the turbulence is dampened by viscosity.