The objective of this study was to investigate the effect on denuclearization and decertification of flue gas by utilizing Mg( OH)$_{2}$ and NaOH as reagents in industrial boiler. We used packed absorber with Tellerette in all cases. And pH of circulation solution, rate of liquid per gas in absorber, COD concentration by pH variation in oxidation basin were inves- tigated. The following conclusions were obtained from experimental results: 1. Concerning running cost for reagents, Mg( OH)$_{2}$ reagent for treatment of flue gas was more economical than NaOH. 2. While Mg( OH )$_{2}$ and NaOH as absorbents were used, then the ratio of denuclearization was 96 and 97% respectively and nitrification was recorded 29 and 25% . 3. In this absorption tests the optimum condition for ratio of liquid per gas, pH and nonregenerable salt concentration of circulation solution were 3.6ℓ /Nm$^{3}$, 6.0, 0.5∼1.0% respectively, 4. Initial COD in oxidation basin was 800 ∼ 1,00099ut after adjusting to pH 7.0, COD of effluent water was less than 20ppm.