The report describes a detailed library search and selection of most promising organic solids for removing sulfur dioxide from flue gas, and a preliminary chemical systems analysis for candidate SO2 removal materials. A principal accomplishment of this task was the identification of a number of waste materials which have high potential for removal of SO2 from flue gases. Five organic materials were identified which offered promise for removing sulfur dioxide from flue gases: Cellulosics; Nigrosin; Poly(N-vinylcarbazole); Pyrolyzed poly(vinylchloride); and Pyrolyzed poly(acrylonitrile). The results of the preliminary chemical systems analysis demonstrate that organic solid sulfur dioxide recovery from flue gases is, in general, economically feasible where certain criteria are met. The preliminary chemical systems analysis was keyed to thermal regeneration of the organic solids, however, in the case of cellulosic materials chemical reaction and conversion of the products to useful commodities may also be a feasible process.