Abstract: The theory of flue gas emission and S/P model in Germany VDI3784 (the environmental meteorology dispersion modeling for flue gas discharge through cooling tower) were introduced. The characteristics of the parameters and uplifted height of flue gas under different atmospheric conditions were analyzed by the example. Flue gas concentrations from cooling tower and chimney were compared by Austal 2000 model in Germany VDI 3784. The results indicate that uplifted height of flue gas could be determined by the difference between export temperature of cooling tower and environmental temperature. Uplifted height decreases with the increase of wind speed and increases with the increase of diameter of cooling tower. Uplifted height increases obviously with the increase of flue gas speed in cooling tower export, so is with the increase of export temperature of cooling tower. Stability degree can be decided by the times of the increase. According to the simulation results of Germany VDI 3784, the difference of hourly concentration is smaller, followed by the difference of daily average concentration, while the difference of mean annual concentration is larger.