Aiming at the problem of heat transfer and mass transfer of wet air and spray water,hawse did some research on basic theory,phenomenological equation and experimental analysis. First of all,based on the irreversible thermodynamics theory,combining with the basic law,we established a system of phenomenological equations describing the heat and mass transfer. Secondly,the water and air influence law of inlet spraying water and air at different temperatures was analyzed by the phenomenological equations. It is found that under the condition of this experiment research,the theoretical model is basically reliable and the result is consistent with the change of the parameters of the actual project. It can be used to analyze the heat and mass transfer of wet air and spray water.