A self-designed device was applied to treat a simulated exhaust gas loaded with toluene by aqueous solutions of five kinds of fluorocarbon surfactant (FS-3100, FS-22, FSN-100, FSO-100 and FSG) under the controlled laboratory conditions. The simulated exhaust gas is generated by a mixture of clean air and toluene vapor, and its toluene concentration can be controlled by changing the volume ratio of the inlet air to the vapor. Two mass transfer methods: liquid-liquid transfer and gas-liquid transfer, were compared for their toluene saturation capacities of these absorbent solutions, and it was found that more toluene was dissolved by the liquid-liquid transfer than by the gas-liquid transfer. According to the saturation capacities of these absorbent solutions and their Henry's Constants, FSO-100 is the best absorbent to treat the simulated exhaust gas and was selected for further experiments. The FSO-100 absorbent solution with a concentration of 0.1 % shows an efficient absorption to the simulated exhaust gas, with a toluene saturation capacity of 4.2 mg/g. Heating distillation (90- 95 oC) is highly efficient to recover toluene from the FSO-100 absorbent solution as well as regenerate it. A toluene recovery of about 85 % was achieved. The regenerated absorption solution can keep its initial toluene absorption capacity during the reuse.