Previous studies have found that the injection of limestone or lime into a boiler will greatly reduce the amount of sulfur oxides in the stack gases. If a scrubber is used at the end of the system to enhance the degree or reaction, the term 'wet process' is applied. The document presents the results of a study intended to develop the best possible wet process design from existing data, estimate capital and operating costs, and recommend further research and development work needed. The study will be used as the basis for a plant test program.