The effect of non-thermal plasma generated by electron-beam on the behavior of polycyclic aromatic hydrocarbons (PAHs) in industrial flue gases was investigated using methods of mathematical modeling. The proposed kinetic model of the process includes mechanism of PAHs conversion caused by their interaction with OH-radicals, ion-molecular mechanism of PAHs decomposition, and ion-molecular mechanism of higher-ringed PAHs formation. The model allows to predict the main features of the process, which are observed in pilot plant installations, and to give quantitative estimations of the process efficiency. The results of calculations are compared with the available experimental data.