Information on the heating values of municipal solid wastes is very important in evaluating the feasibility of incineration and RDF (Refuse Derived Fuel) manufacture. This paper describes the forecasting methods about the lower heating values of municipal solid wastes. The lower heating values are forecast by the heating values of physical components. The municipal solid wastes consist of paper, food wastes, textiles, plastics, wood and rubber (contained leather). These are the physical components of municipal solid wastes.