variavel0=MARCELO GODINHO - GODINHO@ENQ.UFRGS.BR Universidade Federal do RS NILSON ROMEU MARCILIO - NILSON@ENQ.UFRGS.BR Universidade Federal do RS LEONARDO MASOTTI - MASOTTI@ENQ.UFRGS.BR Universidade Federal do RS CELSO MARTINS BRISOLARA - CBMARTIN@ZAZ.COM.BR Universidade Federal do RS Abstract. In this work is presented a historical of the project "Pilot Plant for the Incineration of Solid Residues of the Leather-Shoe Industry". Besides, starting from the characterization of the solid residue from Shoe industry and of the solid residue from Leather industry (wet-blue), it was accomplished an evaluation of the reactions that happen during the incineration of these residues in the gasification reactor and in the oxidation reactor of the pilot plant. Keywords. INCINERATION, GASIFICATION, SOLID RESIDUE.