The report describes the development of boiler design criteria for application of dry sorbent control technology with low-NOx burners on tangentially fired pulverized-coal-burning boilers. A comprehensive review of past and current research in the area of sorbent SOx control provided the basis for evaluating the implications of the technology on boiler design, cost effectiveness, and operability. Historical and projected design trends were analyzed for all tangentially fired pulverized-coal utility boilers built by C-E since 1960, including the effect of coal rank. A candidate host unit was selected for consideration as a site for demonstration of dry sorbent SO2 control. Dry sorbent process designs, including sorbent preparation/delivery equipment and boiler modifications, were developed and costed for new and retrofit (200, 400, and 600 MWe) high-sulfur coal-fired units and new (200, 400, and 600 MWe) low-sulfur coal-fired units.