Developing low-cost and green simultaneous desulfurization and denitrification technologies is of great significance for sulfur dioxide (SO2) and nitrogen oxide (NOx) emission control at low temperatures,especially for small and medium-sized coal-fired boilers and furnaces.Herein,phosphorus sludge,an industrial waste from the production process of yellow phosphorus,has been developed to simultaneously eliminate SO2and NOxfrom coal-fired flue gas.The key factors affecting the experimental results indicate that desulfurization and denitrification efficiency of over 95% can be achieved at a low temperature of 55℃.Further,the absorption mechanism was investigated by characterizing the solid and liquid phases of the phosphorus sludge during the absorption process.The efficient removal of SO2is attributed to the abundance of iron (Fe3+) and manganese (Mn2+) in the absorbent.SO2can be rapidly catalyzed and converted to SO42-by them.The key to NOxremoval is the oxidation of NO toward watersoluble high-valent nitrogen oxides by oxidizing reactive substances induced via yellow phosphorus,which are then absorbed by water and converted to NO3-.Meanwhile,yellow phosphorus is oxidized to phosphoric acid (H3PO4).The spent absorption slurry can be reused through wet process phosphoric acid production,as it contains sulfuric acid (H2SO4),nitric acid (HNO3),and H3PO4.Accordingly,this is a technology with broad application prospects.