This preliminary study presents a theoretical and experimental investigation on the absorption of CO2 into KOH solution. The study provides variation of KOH concentrations at 1, 2, 3, 4, and 5 N. The value of pH was observed for each increment of sample volume. The absorbed CO2 was measured by applying titration. The amounts of CO2 resulted from every provided KOH concentration were respectively 0.0075, 0.0075, 0.0232, 0.0305, and 0.0395 mol. The results reveal an increase in absorbed CO2 with each increment of KOH concentration. The absorption efficiency values of each KOH concentration were 0.3750, 0.4000, 0.3861, 0.3813, and 0.3950 mol total CO2/mol KOH, respectively. The difference values of experimental and theoretical absorbed CO2 may be caused by the formation of other compounds.