Abstract: Powder coated heat exchange elements for a heat exchanger. Powder coating provides improved protective coating on surfaces of heat exchange elements. In many applications, the heat exchange elements are subjected to harsh operating conditions that promote corrosion. Traditional enamel coating tends to fracture when subjected to mechanical stresses thereby allowing corrosion inducing agents to penetrate and corrode the underlying surfaces. Powder coating reduces breaches in the protective layer. Powder coating may be adapted to withstand high temperatures so as to make them suitable for use in harsh operating environments. One such environment can be found in the processing of flue gas from fossil burning power generators, where the flue gas has a relatively high temperature and high sulfur content.