An energy audit can mean many things to many different people. For some, an energy audit or assessment means focusing on processes, operations, or equipment. This particular audit was directed toward the brick, refractory, and insulation, and its direct effect on the boiler’s efficiency, reliability, and energy fuel savings. Compared to most components found on a steam-generating boiler the cost of the materials and the installation of the refractory or brick are very small (less than 1% of the total cost of a new boiler). Yet, when properly designed, specified, stored, installed, cured or dried, refractory will save as much as five to seven percent in annual fuel cost (oil, gas, coal, refuse). Refractory and brick problems are found on most steam-generating boilers. These problems directly affected the amount of fuel used to meet heat and steam requirements. A boiler will always use more fuel if the brick and refractory are not installed correctly. After all the changes and corrections were made it was estimated that there will be an annual fuel savings of approximately $100,000 per year. This is why experts say, “Brick and refractory installed to save energy also saves money at a rate that is essential for efficient plant operation.”