The advantage of CFBC(Circulating fluidized bed combustor) is that it can apply to various fuel sources including the lower rank fuel and remove SOx by means of direct supply of limestone to the combustor without additional desulfation facility. In this paper, we denote characteristics of fly and bed ash to reuse finer limestone usually abandoned(used spec[Coarse LS] 0.1mm under 25%, new spec[Fine LS] 0.1mm under 50%). According to the results, the chemical composition of fly ash was as follows; SiO2 40.8%, Al2O3 31.9%, CaO 10.7%, K2O 4.46% in the case of coarse limestone and SiO2 41.1%, Al2O3 31.3%, CaO 10.9%, K2O 4.66% in the case of fine limestone. The chemical composition of bed ash was as follows; SiO2 54.2%, Al2O3 33.1%, CaO 1.56%, K20 4.34% in the case of coarse limestone and SiO2 53.8%, Al2O3 32.6%, CaO 2.21%, K2O 4.45% in the case of fine limestone. It showed that there was no significant change in chemical composition. And it is conformed that there was no significant change in particle size and shapes.