Abstract: The present invention relates generally to scrubbing of flue gases to remove sulfur oxides, nitrogen oxides and particulate matter resulting from burning of high-sulfur fuels, and more specifically provides improvements in electron beam design and the use thereof in a wide variety of flue gas scrubbing applications including power plants installed on water borne vessels and positioned adjacent to bodies of water permitting the discharge of environmental-friendly wet-discharge stream. In a preferred embodiment, the electron beam chamber is used in tandem with a wet by product collector apparatus. In a preferred embodiment, the electron beam generator's electron gun has a beryllium anode foil that is used in conjunction with a sacrificial foil arrangement. The sacrificial foil arrangement separates the flue gas and any corrosive by-products that are produced by the process from the anode foil.