In order to investigate the effect of the drop-phase oxidation on the acid rain formation by co-washout of SO2 (g) and H2O2 (g), a physico-chemical mathematical model which can consider the dissociation and oxidation process and the pollutant gas transfer rate from the air to the rain drop has been constructed. The results of the numerical simulation with the model show that the contribution of SO42- due to the drop-phase oxidation of HSO3- by H2O2·H2O greatly increases with decrese in drop size. This accords with frequent observations of very low pH drops in drizzle events.