As one of promising method for a thermal pre-treatment of waste biomass, the torrefaction process has been growing attention due to their improvement of properties for adjusting co-combustion process as a fuel. The goal of this study is to investigate suitability of torrefied material using cow manure for fuel on coal fired power plant. The torrefaction reaction characteristics were analyzed by comparing physical and chemical properties of torrefied materials which were produced on the reaction condition with respect to reaction temperature and residence time. From the results, we obtained 3,053 kcal/kg of calorific value with 88% of fuel yield on the 250℃ with 10 min of residence time.