The combined momentum, heat and mass transfer is analysed in a two domensional inclined channnel for a countercurrent, or co-current turbulent air strem flowing past a liquid falling film. The film flow, supposed to be laminar, consists of a weak, or co-current tubulent air stream flowing past a liquid falling film. The film flow, supposed to be laminar, consists of a weak, or degenerate, solution of triethylene glycol and water. The film flow, supposed to be laminar, consists of a weak, or degenerate, solution of triethylene glycol and water. The lower plate of the channel is maintained at a constant, relatively high from the liquid to the gas phase. The stream of air is usually turbulent, thus assuring convenient rates of tranferred mass of water. Nevertheless, the possibility of laminar flow in the gas is not avoided. The second plate of the channel is considered as adiabatic and both plates are impervious to water. The hydrodynamic part of the problem is solved separately, and the determination of temperature and concentration of water profiles in the two phases is of major importance. The apparatus above described is intended to be a regenerator of the hygroscopic liquid, previously used in an air dryer, for industrial or agricultural purposes. The tash suggested by the problem is then to simulate the conditions, under which this mass exchanger will operate. Following the simulation, heat and mass transfer coefficientes can be predicted for a large range of flow rates of both gas an liquid phases. In fact, in recent years several investigators have manifested an increasing interest in developing studies of such equipment. In situations where a source of energy at low temperature is freely available, and this is the case of solar energy or industrial rejects, the employment of liquid dehumidifier regenerators is particularly attractive for evaporative cooling air conditioning systems. The partial differential equations of the problem, accompanied by suitable boundary conditions, are solved by a finite difference scheme, based on the volume of control approach. There are iterative procedures involved and solutions is reached in a mainframe computer. The results seem to be in accordance with the expected analoggy between heat and mass transfer. Some correlations are presented for the principal parameters of the problem. Lastly, a methodology is proposed for the design of the equipment. In spite of the complexity of the problem, it is possible to provide the user with a few simple analytic equations, which can be solved in any micro-computer or even in a pocket calculation. Theses equations arise from the employment of the penetration theorym briefly discussed and compared with numerical results. Indubitably, the use of this theory must be in compliance with the previously obtained numerical correlations.