In the present work, a pulverized coal-fired power plant is studied, to explore the exergy destruction and the pollutant emissions characteristics of the plant, a system simulation calculation model is carried out. The system modules contain boiler, turbine, and corresponding auxiliary equipments, as well as flue gas desulphurization (FGD) unit. Thermodynamic analysis show details of exergy destruction distribution of different components, the results also demonstrate that SO 2 volume concentration of flue gas in FGD unit outlet is relevant with the plant output work and the sulfur fraction of coal, and the latter factor performed the main role to emission concentration.