The invention discloses a 
flue gas 
decarburization system and method utilizing a magnetized gas-liquid-
solid three phase bed, and belongs to the technical field of atmospheric 
pollutant treatment. The 
system comprises a magnetized 
three phase bed absorbing 
tower, a rich and lean solution 
heat exchanger, a regeneration 
tower, and a CO2 storage device. The magnetized 
three phase bed absorbing 
tower is connected to the rich and lean solution 
heat exchanger, the regeneration tower and the CO2 storage device in sequence through pipelines. The regeneration tower is provided with a lean solution outlet, is connected to the rich and lean solution 
heat exchanger through a pipeline, and is connected to the magnetized three phase bed absorbing tower through a pipeline. CO2 is absorbed by an absorbing agent under the co-effect of 
magnetic field and magnetic particles. A CO2 rich solution flows through the rich and lean solution heat exchanger and releases CO2 in the regeneration tower, and a CO2 lean solution is obtained at the same time. The lean solution flows through the rich and lean solution heat exchanger, goes back to the three phase bed, and keeps on absorbing CO2. The 
system utilizes a 
magnetic field and magnetic particles to increase the CO2 
absorption efficiency of an absorbing agent; the rich solution and lean solution both carry with few magnetic particles, which can enhance the heat exchange between rich and lean solutions and the regeneration of absorbing solution and the 
energy consumption of regeneration is reduced therefore.