Flue gas is the gas exiting to the atmosphere via a flue, which is a pipe or channel for conveying exhaust gases, as from a fireplace, oven, furnace, boiler or steam generator. It often refers to the exhaust gas of combustion at power plants. Technology is available to remove pollutants from flue gas at power plants.

Incineration is a waste treatment process that involves the combustion of substances contained in waste materials. Industrial plants for waste incineration are commonly referred to as waste-to-energy facilities. Incineration and other high-temperature waste treatment systems are described as "thermal treatment". Incineration of waste materials converts the waste into ash, flue gas and heat. The ash is mostly formed by the inorganic constituents of the waste and may take the form of solid lumps or particulates carried by the flue gas. The flue gases must be cleaned of gaseous and particulate pollutants before they are dispersed into the atmosphere. In some cases, the heat that is generated by incineration can be used to generate electric power.