The coal mines in Brazil are primarily located in southern part areas. The total coal reserves are approximately 32.8 billions tons, 89% of which are located in Rio Grande do Sul state. The Brazilian agriculture potentiality is very high, mainly due to the availability of flat land and the existence of industrial capacity to supply the main fertilizers needs. Electron beam flue gas treatment process ensures simultaneous removal of SO2 and NOX from flue gases by single process, requiring no additional wastewater treatment system and can produce useful nitrogen fertilizer consisting of ammonium sulfate (NH4)2SO4 and ammonium nitrate NH4NO3 as by-products. During the TC Project BRA/8/021 - Pilot Plant for Electron Beam Purification of Flue Gas supported by IAEA (1995-1996), a laboratory facility for electron beam flue gas treatment was set at IPEN. In 1997, an official request from Brazilian Government, Ministry of Science & Technology (MCT) and IPEN was made for the Japan Consulting Institute (JCI) to prepare feasibility studies of air pollution control by electron beam flue gas treatment in three power generation companies. These companies are responsible for the power generation, the transmission and the supply of electricity to Brazil: Jorge Lacerda ??? Eletrosul Centrais Eletricas do Sul do Brasil S.A., Presidente Medici ??? Companhia Estadual de Energia Eletrica (CEEE) and Piratininga ??? AES Eletropaulo Thermal Power Plants.