The report gives results of an independent evaluation of the Shell Flue Gas Treatment (SFGT) process which simultaneously reduces nitrogen oxide (NOx) and sulfur dioxide (SO2) emissions. NOx emissions from stationary sources may be reduced by 80-90 percent by applying selective catalytic reduction (SCR) of NOx with ammonia. To further develop this technology, EPA sponsored pilot scale tests of two SCR processes treating flue gas slipstreams from coal-fired boilers. One of the processes was the SFGT process. The independent evaluation of the SFGT pilot plant tests shows that the process can simultaneously reduce NOx and SO2 emissions by 90 percent, even though this was not demonstrated during the pilot plant test program. The process design tested appeared well suited to coal-fired application, and the reactor processed flue gas for 2000 hours without any signs of plugging. An energy analysis indicates that the SFGT process energy requirements equal 5 percent of the boiler's capacity. Process costs were estimated based on the pilot plant test results. Estimated capital investment and annual revenue requirements for the SFGT process are $168/kW and 9.60 mills/kWh, respectively, significantly higher than previous estimates for the process using the same process design.