Various efforts have been made to increase use of renewable energy sources and reduce greenhouse gas emissions in Korea as economic and population growth have increased. Bio-energy is a renewable form of energy unlike fossil fuels and is not included in greenhouse gases because it is carbon neutral (sometimes referred to as “climate neutral”) and is exempted from total CO2 emissions. In this study, we determined the low heating value (kcal/kg) and elemental composition using the biogenic content of “wood” and a solid recovered fossil fuel “polyethylene product” to confirm the solid recovered fuel value. Biomass content was also determined using the selective dissolution method and 14C-method (AMS). Additionally, we developed a gas sampling system to collect gases emitted after combustion at 850oC to determine biomass content by AMS.