Co-absorption of NO2 and SO2 from flue gases, in combination with the enhanced oxidation of NO by ClO2(g), is studied for three different flue gas sources: a medium sized waste-to-heat plant; the kraft recovery boiler of a pulp and paper mill; and a cruise ship. Process modeling results are used to present the technical potential for each site together with cost estimation and optimization using a bottom-up approach. A process set-up is proposed for each site together with equipment sizing and resulting flows of process fluids. The simulation results, supported by experimental results, show that removal rates equal to or greater than current best available technologies are achievable with more than 90% of NOx and 99% of SO2 removed from the flue gas. The resulting cost of removing both NOx and SO2 from the flue gases is 2100 €/ton for the waste-to-heat plant, 800 €/ton for the cruise ship and 3900 €/ton for the recovery boiler. The cost estimation show that the consumption and cost of chemical additives will play a decisive role in the economic feasibility of the investigated concept, between 50% and 90% of the total cost per ton acid gas removed.