SO2　in　flue　gas　is　an　important　factor　causing　fog　and　haze　problem.　So　it　is　urgent　to　treat　waste　gas　resource　fulization.　This　paper　put　forward　the　process　of　dimethyl　sulfide　which　had　high　added　value　from　SO2　in　flue　gas.　The　process　included　three　sections:　sulfur　section,　hydrogen　sulfide　section,　dimethyl　sulfide　section.　The　conversion　rate　of　each　reaction　can　reach　more　than　90%.　The　separation　process　is　simple　with　few　reaction　by-products,　simulated　by　Rstoic,　Radfrac　and　flash　2　blocks,　etc　of　Aspen　Plus.　In　the　dimethyl　sulfide　section,　the　operation　parameters　such　as　the　feed　temperature,　the　reflux　ratio　and　the　theoretical　plate　number　have　been　optimized　by　using　sensibility　block　to　determine　the　best　process　conditions.　The　simulation　results　show　that　the　annual　production　of　dimethyl　sulfide　is　12000　t　with　the　purity　of　99.02　%,　it　has　good　economic　benefit　and　nice　environmental　benefit,　and　it　can　provide　some　advice　for　the　disposal　of　SO2　in　flue　gas　resource　fulization.　©　2019,　Editorial　Office　of　＂CHEMICAL　ENGINEERING＂　(CHINA).　All　right　reserved.