Flue Gas Desulfurization (FGD) is a waste incineration process used to eliminate sulfur dioxide (SO2) from flue gas power plants. Limestone/gypsum was injected into the plant to trap sulfur dioxide and change their chemical composition from calcium carbonate to calcium sulfate dehydrate, known as FGD sludge wet scrubber. Nowadays, it is necessary to overcome the environmental pollution caused by the massive production of FGD sludge waste through recycling. In this research, FGD sludge was characterised to reveal its chemical composition, crystalline phase, and FTIR spectra characteristics. FGD sludge recorded a moderate alkaline with a pH of 8.24. Based on the XRD result, FGD sludge was mainly composed of gypsum (CaSO4•2H2O) and anhydrite (CaSO4). XRF analysis also shows that FGD sludge was mainly composed of calcium oxide, sulfur trioxide, silica, and potassium oxide.