The oxidizing highly reactive absorbent was prepared from fly ash, industry lime, and an oxidizing additive M. Experiments of simultaneous desulfurization and denitrification were carried out in a flue gas circulating fluidized bed (CFB). The effects of influencing factors and calcium availability were also investigated on the removal efficiencies of desulfurization and denitrification. Removal efficiencies of 95.5% for SO 2 and 64.8% for NO were obtained respectively under the optimal experimental conditions. The component of the spent absorbent was analyzed with chemical analysis methods. The results indicated that more nitrogen species appeared in the spent absorbent except sulfur species. A scanning electron microscope (SEM) and an accessory X-ray energy spectrometer were used to observe micro-properties of the samples, including fly ash, oxidizing highly reactive absorbent and spent absorbent. The simultaneous removal mechanism of SO 2 and NO based on this absorbent was proposed according to the experimental results.flue gas circulating fluidized bed, simultaneous desulfurization and denitrification, oxidizing highly reactive absorbent, mechanismIn recent years, the interests in combined desulfurization and denitrification from flue gas increased rapidly. Many technologies have been proposed, among which the stage treatment technology is considered to be a mature one. In this traditional technology, a separate NO x control system, e.g., the selective catalytic reduction (SCR) or selective non-catalytic reduction (SNCR), should be installed to the back of the desulfurization equipment. Although it succeeded in combined removal of the SO 2 and NO, it is not easy to achieve wide industrial application because of the large occupying area and high running cost. To reduce the cost of flue gas purification, development of new technologies and equipments of simultaneous flue gas desulfurization and denitrification has become the leading research direction in the air pollution control field. There are many investigations in the world, but most of them have technical and economic defects, and cannot develop to practicable technologies.The technology of flue gas desulfurization with flue gas CFB [1] was firstly proposed by Lurgi Lentjes Bischoff (LLB) Company in Germany and developed rapidly by the comprehensive investigation for the process and the accumulation of engineering practice in the past 20 years. It has achieved increasing commercial application all over the world as it reduced the cost of investment and running to 50%-70% of that for wet process. The large-scale installation of flue gas CFB has been applied in the world and China, however, this technology lacks the ability of simultaneous denitrification.The research results show that the key point for simultaneous desulfurization and denitrification technique in CFB is to oxide NO into NO 2 rapidly in the flue gas, the latter is easily soluble in water. There is less litera-