Abstract: China is a big sulfur resource consumption country and a big sulfur resource import country. There are quantities of sulfur resources existing in the flue gas emitted into the air which are not properly utilized. Based on the technical and economic analysis for different flue gas desulfurization methods currently available, it was suggested that recycling technology of sulfur resources in the flue gas should be promoted, so as to realize recovery and cascade utilization of the flue gas, and to reduce the total emission amount of flue gas and the emission of various pollutants.