A task to develop material requirements and a materials testing strategy was established with the Materials and Water Chemistry Department of the ABB Power plant Laboratories. This involved examining the requirements for each system under ABB CE scope. The basis for the material recommendations was largely based on in-house test programs under DOE contract and ABB CE experience. Consultants were utilized in a parallel task to assist in the design and material specification for the solids handling systems. ABB CE experience includes operating data from a former process development unit (PDU) located in Windsor, Connecticut. The unit gasified Pittsburgh seam coal at a nominal firing rate of 120 tons per day. The objectives of the program were to produce clean, low-Btu gas from coal, and to provide the design information for scale-up to commercial-size plants. The results of the task were used to specify and, depending on scope, design the equipment used in the plant. A detailed document was developed and used to generate a Metallurgical Flow Diagram. Specifications were developed from this diagram. For the equipment designed, these selections were provided to representatives of cognizant design and manufacturing departments. In addition, where appropriate, recommendations were made for operating procedures and for design changes. Specified materials will be again evaluated during detailed engineering. In some areas the results of the task were not conclusive. Additional investigation will be required. These areas are the types of approaches which can be taken to accommodate product gas sulfidation resistance and solids transport erosion.