According to current practice, the desulphurisation of steel melts is mainly performed in the ladle with lime saturated top slags. The injection of argon gas into liquid steel provides for intensive mixing and accelerated sulphur transfer. During gas stirring treatment, an emulsification of top slag takes place. A numerical model describing the course of the desulphurisation reaction has been developed, which takes all relevant process parameters into account, including those of the emulsification effect. To check the validity of the model, operational tests have been performed on 185‐t‐heats. Results obtained from model calculations and operational tests show an excellent agreement.