Most of the commercial SCR technology is very efficient in the temperature range of 250∼350℃. However, the flue gas temperature after waste heat recovery system or wet desulfurization system is in general under 200℃. The performance of SCR system is very poor and there are slip ammonia problem at low temperature. Low temperature SCR technology is necessary to save the flue gas reheating energy and reduce the greenhouse gas emission. The SCR catalyst operating at low temperature has been developed for the new waste flue gas heat recovery system of the existing incinerator. The flue gas temperature is under 170℃ after the flue gas heat recovery. The SCR catalyst is made by key component Mn impregnated on γ-Al2O3 of which the diameter is 1.7mm~2.8mm. The dimension of cylindrical SCR reactor is inside diameter 22.1mm and height 350mm. The effects of reducing agent injection rates, space velocity at different reaction temperature were studied on the De-NOx performance and slip ammonia to get a design data. It was found that the Mn based SCR catalyst is effective in low temperature flue gas without ammonia slip. The outlet concentration of NOx in the flue gas decreased to 12ppm from inlet 150ppm at space velocity 10,000 hr-, NH3/NO = 1 and reaction temperature 170℃. The De-NOx efficiency is 92% at reaction temperature 170℃ which is much higher than 82% at 150℃. At the SCR reaction temperature 170℃, the NOx removal efficiency was 78~99% in the space velocity range 5,000~12,500hr-, and 79~92% at NH3/NO ratio range 0.5~1.0.