This study is intended to check the flame temperature to raise in burning grade C heavy fuel oil and emulsion fuel oil in a boiler and to measure the concentration of Dry Shoot(DS) and Soluble Organic Fraction(SOF) after collecting the Particulate Matters (PM). The flames temperature in boiler was measured by burning grade C heavy oil and oil-water emulsion (C heavy oil $70\%;and;30\%$ of water) Combustion characteristics of two fuels was also compared by trapping particulate matters (PM) in exhaust gas and measuring the generated quantities of DS and SOF in fuel gas.