Comparison of various packing's on the basis of their materials using two different solute gases, CO2 and O2, is being presented. Calculations were done on the liquid side and height of transfer units as well as number of transfer units obtained for various flow rates. The result shows superiority of steel Raschig rings over ceramic, glass and plastic rings. Results were analyzed considering material properties such as wettability, surface area offered per square inch, packing factor and voidage. The operating conditions were Temperature = 25°C and Pressure = 1atm. The values of effective interfacial area offered by Raschig rings of different materials vary to some extent. Steel rings hold sway over ceramic rings but the difference is not much. Glass rings and plastic rings come third and fourth respectively and are way behind in perform- mince. The high density of ceramic Ranching rings and steel rings provides each ring with high me- chemical strength and can thus be stacked in larger quantities within your column to further boost the required process. In Ranching rings ceramic is a bet- term option than plastic or metals due to high tolerance levels against high heat and strong acids.