In order to explore the influence of operating oxygen levels on the combustion efficiency and NOx generation characteristics of a double tangential boiler under low load conditions,this paper combines practical cases and conducts simulation and experimental research on the impact of operating oxygen levels (5.6%,6.0%,6.4%)on the combustion efficiency and NOx generation characteristics of a 1000 MW double tangential boiler under low load conditions.The simu-lation results show that under low load conditions,when the operating oxygen content increases from 5.6% to 6.0%,the carbon content of boiler combustion fly ash significantly decreases and the NOx concentration increases.Further increasing the operating oxygen content to 6.4% results in a relatively small decrease in carbon content in boiler combustion fly ash along with a slight increase in NOx .The on-site test results show that the operating oxygen content is controlled at around 6.0%,the carbon content of boiler combustion fly ash is low and the combustion efficiency is high,and the steam temper-ature can be maintained at a relatively good level.Considering all factors,it is recommended to control the operating oxy-gen content of boiler combustion at around 6.0% under low load operating conditions,in order to achieve efficient combus-tion and low NOx generation.