Abstract: A fertilizer product is produced by a method of removing sulfur from flue gas. The method includes: introducing a flue gas stream to a wet scrubber; contacting the flue gas stream with a liquid nitrogen reagent in the wet scrubber that deposits in a bottom portion of the wet scrubber as a liquid fraction and possibly contacting the liquid fraction from the wet scrubber with an oxidizing gas; discharging reacted liquid nitrogen product from the wet scrubber that contains sulfur removed from the flue gas stream and that comprises a nitrogen and sulfur enriched fertilizer solution; and discharging flue gas exhaust from the wet scrubber.