Recently most companies require various type of energy sources, in order to be more energy efficient in their plant due to the increasing current oil price. So, the multi-national companies are shaping ideas how to reduce energy costs and use substitute energy. The purpose of this study Is to attempt to save energy by making more valuable high pressure steam through TVR(Thermal Vapor Recompressor) from the surplus low pressure steam of HRB(Heat Recovery Boiler) in sulfuric acid plant.