In the study, the combustion analysis is examined for the solid fuels in Turkey. The principal aim of the analysis is determined the limits and obstacles in the design heat exchanger to avoid the corrosion risk on the heat exchanger surfaces in the latent heat recovery applications from waste flue gas. To do this, in which regions of the heat exchanger the flue gas temperature reached to the sulphuric acid and water vapour dew point temperatures are required to predict. In order to predict the condensing zone, an air preheater for the coal-fired boiler in a heating system is designed using finite difference method. Designed the air preheater is consists of the counter-cross flow, Ushaped stainless steel tube bundle. The tube is discredited 200 cells to one-dimensional during the flow. The heat transfer rates, the flue gas and air inlet and outlet temperatures, surface temperatures of the tube wall, the mole fractions of water and sulphuric acid vapour, the other non-condensing gases in the flue gas are calculated in each discrete cell. According to the results of the study, while the dew point temperature of the water vapour changes over the range 30-40 °C, the acid dew point temperature waves to 125 °C from 140 °C for the coal types mined in Turkey.