This Phase I SBIR award is for bench scale testing of a process to remove SOx, NOx, and particulates from flue gases produced by coal combustion or incineration. The process calls for reducing most of the NO to nitrogen gas by reaction with an excess of injected ammonia, reducing the SO3 to SO2 by reaction with injected methanol, converting the remaining NO to NO2 by reaction with water vapor, and then cooling the gases to the point where ammonium nitrate, ammonium sulfate and water would condense. It is hoped that these substances will condense on submicron fly ash particles whose size would thereby be so increased that they would be easily separated from the gas by standard gas cleaning techniques. Despite large investments by EPA and DOE on stack gas cleaning, improved an improved and economical gas cleaning process would be of great benefit.