Attention has been focused on the treatment of lignite-fired flue gas in order to use lignite in an environmentally friendly way - (i) low-CO2 emission, (ii) production of a valuable by-product, (iii) no discharge of wastewater, (iv) direct removal of SO3 (strong toxicity), and (v) treatment of high SO2 concentration. Based on these criteria, electron beam irradiation with ammonia injection was tested on a semi-pilot scale: 800 Nm(3) h(-1) flow rate, 5500 ppm SO2, 70 ppm NOx, 22% flue gas moisture, and 75-80 degrees C at the reactor outlet. As an energy-saving measure, a low dose (5 kGy) of irradiation was applied: the problem lay in the by-product quality. It is considered that (NH4)(2)SO3 and NH4HSO3 produced by thermal reactions are oxidized to form (NH4)(2)SO4 (fertilizer) by an electron beam. However, not all reactions were complete because the by-product contained small amounts of H2SO4 and NH2SO3NH4 (herbicide), so a vegetable pot test was performed to study the by-product quality: no adverse effect was observed. It is inferred from the pot test that slightly acidic soil may protect vegetables from disease and a small amount of NH2SO3NH4 probably affects woody species and not herbaceous species. It is concluded that the electron beam system is noted as a multi-component pollution control process (removal of NOx, SO3, SO2 and dioxins) and this system will contribute to environmentally friendly use of lignite as well as agricultural productivity via fertilizer supply. (C) 2008 The Institution of Chemical Engineers. Published by Elsevier B.V All rights reserved.