This paper describes an approach used to select corrosion resistant materials for a wet flue gas desulphurization FGD) plant. Material selection and correct application supervision are paramount when designing linings as corrosion control method. The use of various corrosion resistant linings in the major components of the FGD plant were reviewed and some examples of generic lining applications are shown to illustrate the importance to line carbon steel equipments, generally the most cost effective corrosion control measure for this process system.