Oxy-fuel combustion is one of the key alternatives for coal power production with near-zero CO 2 emissions. Technology has been successfully proved in demonstration facilities and the next step is to improve its efficiency to facilitate the application to future commercial installations. The use of pure oxygen reduces the total volume of flue gases and concentrates CO 2 at boiler outlet. Nevertheless, there is an important energy penalty and efficiency of the power plant substantially decreases around 10-12 efficiency points. Increasing the oxygen concentration in the boiler up to 40% is a recent proposal to raise boiler efficiency and it is also an interesting solution to overcome the energy penalties of the kind of CCS system. Air separation unit (ASU) and compression and purification unit (CPU) are the main processes that reduce the efficiency. Heat integration results mandatory in order to improve the overall power plant efficiency by reducing the energy penalty. Many solutions have tried to show outstanding efficiency results but practical proposals are necessary to develop the technology. The use of flue gases waste energy to recycle flue gases heating up, oxygen preheating and increasing temperature of feedwater to steam cycle has been proposed to surpass the efficiency reduction. Nevertheless, care should be taken as potential problems would appear if only theoretical analysis is carried out. This work deals with a suitable and flexible design to increase the overall efficiency of a second oxy-fuel combustion power plant working with high O 2 concentration. Waste energy has been integrated avoiding any potential risk/damage into a new designed steam cycle. Finally, results are compared with a previously optimized power plant design without operational restrictions and just a slight reduction in power plant net efficiency (less than 1%) was observed between both concepts.