The Industrial Combustion Emissions (ICE) Model was developed by the Environmental Protection Agency for use by the National Acid Precipitation Assessment Program (NAPAP) in preparing future assessments of industrial boiler emissions. The ICE Model user's manual includes a summary of user options and software characteristics, a description of the input data files, and a description of the procedures for operation of the ICE Model. Proper formatting of files and creation of job control language are discussed. The ICE Model projects for each State the sulfur dioxide, sulfates, and nitrogen oxides emissions from fossil fuel combustion in industrial boilers. Projections of emissions and costs of boiler generation, including emission control costs, are projected for the years 1985, 1990, 1995, 2000, 2010, 2020, and 2030.