This study was performed to develop the modified FGD(Flue Gas Desulfurization) process which can eliminate the possibility of generating secondary pollutants. Limestone was regenerated by adding ammonium hydroxide and carbon dioxide, and reusing it as a absorbent in FGD gypsum Process. A series of the new or modified FGD process which include desulfurization and regeneration limestone from CaSO$_3$. 1/2H20 and CaSO4 . 2H2O, were carried out under various experimental conditions. The results showed that the optimum injection ratio for regeneration of limestone was 0.3 ml/min of CO2 flow rate, 2 ml of NH4OH per 0.01 M of regent grade CaSO4 . 2H20O and the optimum regeneration temperature was 50. The increaser was the number of times of limestone regeneration, the faster was the breakthrough point of desulfurization at the desulfurination process which the regenerated limestone was used. Then the efficiency of desulrurization was decreased. This study can be confirmed the possibility for reuse of regenerated limestone due to the similarity of desulfurization characteries both reagent grade calcium carbonate and regenerated calcium carbonate. Finally, it appeared that the new technology using regenerated 1imestone can be applied to the FGD process.