The first orifices (12) have a first extension towards the horizontal wall and the second orifices (12A) have a second extension towards the horizontal wall, with the second extension greater than the first. A series of adjacent parallel dressed walls (11) define spaces alternately for gas (17) and liquid (20). The dressed walls are separated by lower horizontal walls (10) containing a row of holes (15) and at least one part of each dressed wall contains a row of orifices (12, 12A). Each pair of adjacent dressed walls define a space for gas. The horizontal walls are fixed at their ends to a peripheral ring (2). The first and second orifices are elongated, with the second orifices extended further than the first. The first and second orifices are oval or oblong in shape. The row of orifices have one orifice in N which is a second orifice, with N an integer greater than 1, and preferably equal to 5. The other orifices in the row are first orifice type. The gas spaces are closed at the top. An independent claim is made for a heat and material exchange column containing at least one distributor as described above.
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