One of the most effective methods aimed to improving the environmental safety is fuel oil combustion in the form of specially prepared water-fuel emulsions. The combustion of water-fuel emulsion in internal combustion engines makes it possible to reduce a rate of low-temperature corrosion at wall temperatures below the dew point temperature of sulfuric acid vapor, to install a condensing lowtemperature heating surface in the exhaust gas boiler that leads to increase the efficiency of boiler. Therefore, it is of great importance to assess the effect of the presence of condensate (water, acid) and pollution on these surfaces on the processes of NOx, SO2 absorption from exhaust gases. Investigations of SO2, NOx and particulate matter emission were carried out on the experimental installation for fuel oil and water-fuel emulsion combustion with different water content. Using condensing heating surface enables to reduce the concentration of NOx and SO2 by 65 %. Experimental studies have shown that condensing heating surface ensures the capture of up to 30 % of particulate matter from the exhaust gas flow.