Simultaneous removal of SO2 and NO from flue gas by the highly active absorbent prepared from fly ash, lime and a few oxidizing manganese compound additive was studied using a flue gas circulating fluidized bed (CFB) under different experimental conditions. The effects influencing the removal effiencies were discussed. The optimal flue gas temperature, flue gas humidity, gas velocity of CFB and Ca/(S+N) molar ratio with this process were approximately 110℃, 6%, 1.8 m/s and 1.05, respectively. Removal efficiencies of 92.3% for SO2 and 60.88% for NO were obtained under the optimal experimental conditions. While the spent absorbent appeared in the form of dry powder, the mechanism of removal for SO2 and NO based on the highly active absorbent was investigated by a scanning electron microscope (SEM), a X-ray energy spectrometer and the chemical analysis methods. The valuable references can be provided for industrial application by the process. The foreground of application will be vast in China and in the world.