As a realistic measure to reduce environmental pollutants emitted from coal-fueled boilers, a developmental study was conducted of high-efficient combustion systems. In fiscal 1994, four types of topping cycles which are different in system structure and gasifier type were selected, and topping cycles assuming a 300MW-class power plant were trially designed. Further, an evaluation of adaptability of these systems was made, and an selection of the optimum system for the early development was made among the systems. As a result, the evaluation was obtained that `a system using air blown gasifier` is most suitable for conducting the next-stage research. In the element test on the topping combustion technology, collection was made of data of desulfurization activity, desulfurization oxidation mechanism and alkali metal behavior at the laboratory level, data of temperatures and gas concentration distribution in coal gasification, data of simulation of the gasifier reaction, and the other data. 262 figs., 66 tabs.