The average sulfur content of crude oil is 2.2%. Coal is about 0.3 to 4.0 percent of the sulfur gases or particles being discharged into the atmosphere through the chimney as 1 to 2% $SO_3$(Sulfur trioxide) and about 95% of the $SO_2$ is reported. $SO_3$ gas, which has many different causes of, as the combustion of sulfur containing fuel during the air due to the excess $SO_2$ gas is oxidized to $SO_3$ gas. Sulfur trioxide emitted from high sulfur heavy oil fired boiler caused white plume in stack and high temperature and cold end corrosion of facilities. So, in order to control sulfur trioxide concentration of Fuel gas in boiler, various of additives are used in other foreign. They are injected to Fuel Oil and consumed in boiler and reduce ash and the conversion rate of sulfur trioxide. In domestic, MgO compounds are used as additives but the total volume of them are made from other foreign company. In this study, MgO compounds were developed with liquid MgO compounds and field application was accomplished. The effect of newly developed chemicals and process were nearly equal to foreign products. In Consequent, the chemicals and process produced by newly developed technology can be substituted for foreign products and reduce the cost of plant operation.