Fly ash, industry-grade lime and a few oxidizing manganese compound additive were used to prepare the "Oxygen-riched" highly reactive absorbent for simultaneous desulfurization and denitrification. Experiments of simultaneous desulfurization and denitrification were carried out using the highly reactive absorbent in the flue gas circulating fluidized bed (CFB) system. Removal efficiencies of 94.5% for SO2 and 64.2% for NO were obtained respectively. The scanning electron microscope (SEM) and accessory X-ray energy spectrometer were used to observe micro-properties of the samples, including fly ash, common highly reactive absorbent, "Oxygen-riched" highly reactive absorbent and spent absorbent. The white flake layers were observed in the SEM images about surfaces of the common highly reactive absorbent and "Oxygen- riched" one, and the particle surfaces of the spent absorbent were porous. The content of calcium on surface was higher than that of the average in the highly reactive absorbent. The manganese compound additive dispersed uniformly on the surfaces of the "Oxygen- riched" highly reactive absorbent. There was a sulfur peak in the energy spectra pictures of the spent absorbent. The component of the spent absorbent was analyzed with chemical analysis methods, and the results indicated that more nitrogen species appeared in the absorbent except sulfur species, and SO2 and NO were removed by chemical absorption according to the experimental results of X-ray energy spectrometer and the chemical analysis. Sulfate being the main desulfurization products, nitrite was the main denitrification ones during the process, in which NO was oxidized rapidly to NO2 and absorbed by the chemical reaction.