The advantages and drawbacks of methods used to produce inert gases at oil and gas refineries are analyzed. The promising nature of the development of units for the production of inert gases based on treatment of flue gases released by these refineries is demonstrated in connection with trends established for the reconstruction and construction of sulfur-producing plants. Principal approaches to the development of a procedure for producing inert gases are outlined. Primary among these approaches is process and equipment integration for the cleaning of flue gases in a Klaus plant with a unit for tertiary treatment of the flue gases and the production of nitrogen and carbon dioxide.