Abstract: A treatment method for the sulfur- and particle-containing hot waste gas of an incineration process where refuse is burned in the presence of air comprises the steps of preheating air with the hot waste gas, passing the hot waste gas through one side of a heat exchanger, passing air through the other side of the heat exchanger and thereby heating the air and cooling the waste gas, and desulfurizing the cooled waste gas. At most a portion of the heated air is fed directly to the incinerator and there used to combust the refuse. Another portion of the heated air is mixed with the cool desulfurized gas. The mixture of cool desulfurized gas and the other portion of the heated air is then released to the atmosphere. The preheating of the air is done in a second heat exchanger separate from the first-mentioned heat exchanger and traversed by the waste gas and air. In addition particles are filtered from the waste gas between the heat exchangers.