This paper represents an overview of the chemistry of sulfur found in coal, and the important results derived from previous studies that investigated how these species evolve during coal conversion processes. Over 50 papers were reviewed, computer searches of various data bases were performed, and the abstracts of an additional 8 papers were examined. This review of the literature data covers the majority of the available data in this area. This report briefly discusses the influences of temperature, heating rate, atmosphere, additives and coal properties on coal conversion, and the fate of coal sulfur during heat treatment and combustion. Several important conclusions and recommendations are discussed. 49 refs., 49 figs., 36 tabs.