Abstract: To verify the energy efficiency and emission situation during the replacement of layer combustion boiler with efficient pulverized coal fired boiler,taking one boiler in one mining area which had nine boilers as research object,the original layer combustion boiler was transformed. There were two transformation plans,one plan was installing flue gas cleaning equipment,the other plan was building new pulverized coal fired boiler in original boiler room. The investment,operating cost,energy conservation and environmental protection benefits,load capacity and time limit of the two plans were compared. The results showed that the efficient pulverized coal fired boiler had obvious advantages in the above respects,so it was an ideal replacement of layer combustion boiler.