Title process shows promise for production of: high Btu pipeline gas; liquid feedstock for a petroleum refinery; and low-sulfur fuel for power plants. It is claimed that the cost of the pipeline gas would be significantly less than for the more well-known gasification process now under development. In addition sulfur would be recovered. Schematic of the process is shown, material and energy balance showing about 75% overall thermal efficiency, as well as economics of the process are discussed. Comparison with other processes is drawn.