The direct combustion of coal produces airborne emissions of sulfur oxides (SOx). The main alternatives for limiting SOx emissions are conversion of the coal to a clean fuel or flue gas desulfurization (FGD). The most economic coal conversion processes for power generation are Lurgi gasification and H-Coal liquefaction. Three representative FGD processes were selected for comparison. The unit cost estimated for electric power generation using the limestone slurry FGD process is 45. 9 mil/kwh, for the Wellman-Lord sodium-based FGD process is is 46. 7 mil/kwh, and for the Atomics International ACP FGD process it is 44. 6 mil/kwh in 1980 costs. Immediate Btu gas from a Lurgi installation gives electricity at 62. 1 mil/kwh on the same basis. Similarly, syncrude from an H-Coal plant has a generation cost of 57. 5 mil/kwh.