The report documents a comparison of the actual cost of retrofitting flue gas desulfurization (FGD) and selective catalytic reduction (SCR) on Federal Republic of German (FRG) boilers to cost estimating procedures used in the U.S. to estimate the retrofit of these controls on U.S. boilers. (NOTE: By the end of the 1980s, more than 45,000 MWe and, by early 1990, more than 34,000 MWe of coal- and oil-fired utility boilers in the FRG will have been retrofitted with FGD and SCR, respectively.). The estimated capital costs of FGD using U.S. procedures compared well to the reported capital cost for the 13 FRG boilers evaluated. The difference between the estimated and actual costs was -8 to 12%. However, there are significant design differences between the U.S. systems, built to comply with New Source Performance Standards (NSPS), and the FRG systems. These differences, which result in significantly lower capital costs on a dollar per kilowatt basis for the FRG systems, include: no spare absorber modules, large scrubber modules, and smaller sorbent and waste handling systems due to the low sulfur coals burned in the FRG. The estimated capital cost of SCR using the U.S. procedures also compared well to the reported capital costs for the nine FRG boilers evaluated. The difference was between -5 and 16%.