Abstract: At present, the thermal parameters of high temperature and high pressure are widely used in the small-scale coal-fired power plants below 50MW. The engineering examples show that the overall efficiency of the power station can be further improved, and the coal consumption and operation cost can be reduced by using the parameters of the high temperature and ultra high pressure primary reheating system in the small coal-fired power station below 50MW. Compared with the traditional high temperature and high pressure system, the system efficiency, coal consumption, operating costs, investment payback period and other indicators are greatly improved.