This report presents the results of a project sponsored by the Morgantown Energy Technology Center (METC). The purpose of the study was to perform an economic and market assessment of advanced flue gas desulfurization (FGD) processes for application to coal-fired electric utility plants. The time period considered in the study is 1981 through 1990, and costs are reported in 1980 dollars. The task was divided into the following four subtasks: (1) determine the factors affecting FGD cost evaluations; (2) select FGD processes to be cost-analyzed; (3) define the future electric utility FGD system market; and (4) perform cost analyses for the selected FGD processes. The study was initiated in September 1979, and separate reports were prepared for the first two subtasks. The results of the latter two subtasks appear only in this final report, since the end-date of those subtasks coincided with the end-date of the overall task. The Subtask 1 report, Criteria and Methods for Performing FGD Cost Evaluations, was completed in October 1980. A slightly modified and condensed version of that report appears as appendix B to this report. The Subtask 2 report, FGD Candidate Process Selection, was completed in January 1981, and the principal outputs of that subtask appear in Appendices C and D to this report.