Resistance welded clad plate offers a reliable, cost effective solution to severe corrosion problems encountered in wet Flue Gas Desulfirization systems for either new or retro-fit construction, Resistance welded clad plate weld-bonds thin gauge, .020” to ,080” (.50 mm to 2,00 mm) thick, corrosion resistant materials to relatively thick, ,063” to 3,0” (1,6 mm to 76 mm), significantly less expensive carbon steel. Resistance welded clad plate batten bar design and resistance welded clad plate overlap panel design, have been extensively used in FGD systems since 1984 with over 1,000,000 s.f. (93,000 mz) used in outlet ductwork, chimney liners and absorbers. In addition resistance welded clad plate has been used and proven successful in hundreds of demanding applications in the chemical process industry (that in general have more severe corrosive environments than FGD applications, with up to fill vacuum conditions) since 1970. This paper discusses the resistance welding clad plate manufacturing process, provides a detailed list of users and installations, and presents fabrication techniques for both new and retrofit FGD construction with typical costs using various clad composites.