Recently the demand for spray drying increased tremendously in the industries of dairy products, detergent, coffee extracts and pharmaceuticals, etc. in this country and a large number of dryer packages have been imported. However, in order to reduce the lant cost, it has become necessary to locally fabricate most of the plant components except the atomizers. The present work covers a basic engineering design for a 20 tpd. corn syrup drying plant at Bu Pyung factory of Sin Han Flour Mill Co., Ltd.