The report is a conceptual design and cost study on magnesia scrubbing-regeneration. It describes the process history, current development status, and variations which have been pursued, and presents process chemistry, kinetics, and mass transfer data. It outlines the four leading processing techniques for evaluation, and discusses the advantages and weaknesses of magnesia scrubbing-regeneration as compared to other SO2 removal processes. It gives results of a complete economic evaluation, including details of the capital, annual operating, and lifetime operating cost estimates. It compares magnesia processes with both low (rural) and high (metropolitan) cost limestone scrubbing systems, and gives sensitivities of such variables as unit size, status (new or existing), fuel type, sulfur content of fuel, on-stream time, and net sales avenue. It enumerates conclusions of the study.