Abstract: A process and process plant for the manufacture of ammonium nitrate using urea process tail gas are provided. Water is reacted with nitrogen dioxide to form nitric acid, which is thereafter reacted with the urea process tail gas to yield an aqueous solution and a tail gas including carbon dioxide, ammonia and water vapor, A carrier gas is added to the tail gas, in order to control the amount of water vapor condensed out of the tail gas upon its being cooled to approximately 60 degrees C. Condensed water vapor is removed and passed to an absorption tower for use in the formation of the nitric acid, while the remainder of the cooled resultant stream is passed to the atmosphere.