The spatial distributions of industrial emissions are difficult to get to reconstruct emissions of industrial chimneys in real time. A method is developed to reconstruct spatial distributions of emissions of industrial chimneys based on timing scanning multi-axis differential optical absorption spectroscopy (MAX-DOAS), combined with computed tomography. Visual spatial distribution of concentrations of industrial gas plume vertical section is formed in this paper. The scanning MAX-DOAS are placed on each side of industrial chimneys. The beam ray geometry configuration and line integral concentrations for projection are used to reconstruct spatial distribution of industrial emissions, based on algorithm of smooth basis function minimization(SBFM). The simulated distributions of the plume are given. The applied fields of reconstruction device are also discussed. Finally, this system is used to reconstruct emissions of NO2 of power plant the in field campaign.