In this paper,a fly ash recycling modification system and a flue spray system are designed.The spray device will spray the modified fly ash into the flue uniformly,so that the modified fly ash will react with acid gas or alkaline gas in the flue gas,and avoid the corrosion of subsequent equipment such as dust collector.The experiment shows that the modified fly ash has a good adsorption effect on NH3 and SO2 in flue gas.