[en] The direct CO₂ absorption method is a fast and economical sample preparation compared to benzene synthesis for ¹⁴C dating in hydrological study. This paper explains sequentially the CO₂ extraction and absorption process using the setup line unit that was recently assembled in the Environmental Tracer Application Group (e-TAG) laboratory. The setup line unit comprises of two main sections, the CO₂ extraction unit and the CO₂ absorption unit. The CO₂ extraction unit comprises of three sub-sections, reaction unit, moisture trap unit and CO₂ storage unit. The CO₂ absorption unit includes three sub-sections, CO₂ storage, flow control and the absorption units. A vacuum pump unit is directly attached to the setup line to generate the required vacuum condition for the process (author)