Abstract: The municipal sludge drying-independent incineration system was simulated using numerical simulation software, and the impacts of factors such as the moisture content of wet sludge, moisture content of sludge into the furnace, inlet air temperature to the furnace, excess air coefficient, and natural gas supplementary flow rate on key parameters of the sludge incineration system, pollutant emission characteristics, and operational benefits were explored. Results indicate that key parameters such as the combustion temperature inside the incinerator, boiler evaporation flow rate, and auxiliary steam flow rate are primarily influenced by the moisture content of sludge into the furnace and the excess air coefficient. The pollutant emission characteristics of sludge incineration are mainly affected by the combustion temperature within the furnace, the excess air coefficient, and the auxiliary combustion conditions. Among them, the concentrations of NO_x and SO₂ in the flue gas are primarily related to the combustion temperature within the furnace and the excess air coefficient, while changes in CO concentration are not only influenced by above two factors but also mainly affected by auxiliary combustion. When the average combustion temperature inside the incinerator is set at 960 ℃ and the exhaust gas temperature is set at 190 ℃, if the moisture content of sludge into the furnace is higher than 41%, and the wet sludge moisture content is higher than 79%, the system could not sustain independent incineration and required natural gas supplementary combustion. The parameter that has the greatest impact on operational benefits is the wet sludge moisture content. Through multi-variable optimization calculations, the optimal benefit for wet sludge disposal is determined to be 292.81 yuan/t.