Efficient use of fossil fuels is of utmost importance in a world that depends on these for the greatest part of its energy needs. Although lignite is a widely used fossil fuel, its sulfur content limits its consumption. This study aims to capture combustible sulfur in the ash by oxidizing it with solution of nitric acid solution. Thus, the combustible sulfur in the coal was converted to sulfate form in the ash. Parameters affecting the conversion of sulfur were determined to be nitric acid concentration, reaction time and mean particle size at constant ( near room) temperature and shaking rate. The maximum desulfurization efficiency reached was 38.7% of the original combustible sulfur with 0.3 M nitric acid solution, 16 h of reaction time and 0.1 mm mean particle size.