The paper deals with the proper design of GGH(gas-gas heater) panel elements of desulfurization equipments in a thermoelectric power plant. When fossil fuels such as coal, petroleum et cetera are burnt to ashes, sulfur oxide compounds are produced, and calcareous sludges are deposited at GGH panel elements. In this case, operation of a power plant equipments is interrupted, and a tremendous economic loss comes into existence. One of the purposes of the paper is to find flow velocity distributions and regions of depositions when calcareous sludges pile up on the GGH panel elements through the fluid analysis. In the fluid analysis, flow velocity and position distributions of particles between GGH panel elements are demonstrated according to time variation for ammonia and calcium hydroxide particles.