Abstract: A combination gas denitrogenation and desulfurization process is provided in which a gaseous mixture comprising NO.sub.x, SO.sub.x and O.sub.2 is reacted with excess NH.sub.3 to reduce the NO.sub.x to N.sub.2 and the resulting gaseous effluent comprising the unreacted ammonia and SO.sub.x is passed to a gas desulfurization zone to form an ammonium salt of an acid of sulfur which can be recovered and used as such or converted to elemental sulfur.