This article analyzes the energy-saving condition of condensing boiler from fuel combustion reaction mechanism and its calculations. When recovered 50% of the flue gas water vapor condensation latent heat, it can save 186.3 m^3 natural gas and ¥521.64 of gas fee in a heating season for a 250 m^2 villa. The condensing boiler is not only saving energy, but also greatly reducing the boiler flue gas harmful matter discharging to the atmosphere. When the condensation rate of the vapor in the flue gas is 52.6%, high to 99% SOx is absorbed by condensed...