This Study shows the effect of the district heating on the $SO_2$ concentration reduction. In order to analyze the effect of the district heating, three alternatives were set up as follows; Alternative I represented present central heating system, and Alternative II and Alternative III represented district heating system of which the scale were different from. The concludions of this study are as follows; In case of the Alternative II and III, annual average $SO_2$ concentration are reduced by 9.0% and 14.6% respectively, and winter season $SO_2$ concentrations are reduced by 12.2% and 15.8% respectively, at the highest points. The average reduction rates of $SO_2$ concentration in the district heating area are about the same as the reduction rates at the highest points. Also, it was found that using the district heating system, the ground level $SO_2$ concentrations could be reduced within the area of 5 to 10 km radius.