Mercury is a highly toxic metal which naturally occurs in the Earth's crust and has adverse effects on both humans and the environment. The use of fossil fuels for electricity generation and specific industries sources of mercury emissions. These emissions depend on the mercury content in fuels of different types, the process gas temperature and composition, the implementation of air pollutant control devices (APCDs), etc. The APCDs partially capture and/or oxidize mercury in flue gas as a side benefit. In some cases, the emissions are reduced by mercury-dedicated or mixed methods. Mercury transformation in process gases is generally based on a chain of homogeneous and/or heterogeneous reactions. The theory of gaseous mercury/solid phase reactions and its mechanisms is widely studied in the literature. In this review, we focused on the theoretical and practical studies of these mechanisms, including mercury oxidization and capture from specified laboratory simulated or process gases and industries. We summarized research on various reactions -mostly of a chemical type -between different forms of mercury derived from process gases, and solids, including particles of different kinds (fly ash, adsorbents or catalysts). We additionally reviewed the literature on the interactions between mercury and sulfur compounds in the simulated and process gases.