A goal of the CE IGCC Repowering project is to demonstrate a hot gas clean-up system (HGCU), for the removal of sulfur from the product gas stream exiting the gasifier island. Combustion Engineering, Inc. (ABB CE) intends to use a HGCU developed by General Electric Environmental Services (GEESI). The original design of this system called for the installation of the HGCU, with a conventional cold gas clean-up system included as a full-load operational back-up. Each of these systems removes sulfur compounds and converts them into an acid off-gas. This report deals with the investigation of equipment to treat this off-gas, recovering these sulfur compounds as elemental sulfur, sulfuric acid or some other form. ABB CE contracted ABB Lummus Crest Inc. (ABB LCI) to perform an engineering evaluation to compare several such process options. This study concluded that the installation of a sulfuric acid plant represented the best option from both a technical and economic point of view. Based on this evaluation, ABB CE specified that a sulfuric acid plant be installed to remove sulfur from off-gas exiling the gas clean-up system. ABB LCI prepared a request for quotation (RFQ) for the construction of a sulfuric acid production plant. Monsanto Enviro-Chem Inc. presented the only proposal, and was eventually selected as the EPC contractor for this system.