A theoretical analysis of gas-liquid counter-current flow in laminar boundary layers with flat phase boundary based on similarity variables method has been done. The obtained numerical results for the energy dissipation, mass transfer rate and their ratio are compared with analogous results for concurrent flows. A diffusion type of model is proposed for modeling of the mass transfer with chemical reaction in the column apparatuses in the cases of circulation zones. The presence of rising and descending flows (the change of the velocity direction) leads to using three coordinate systems. An iterative algorithm for the concentration distribution calculation is proposed. The influence of the zones breadths on the mass transfer efficiency in the column is investigated. Key words: efficiency, mass transfer, velocity distribution, column apparatuses, circulation zones.