A CO2 recovery power plant based on pulverized coal O-2/CO2 combustion uses pure oxygen and flue gas recycled through flue gas ducts as an oxidant to burn pulverized coal in an O-2/CO2 mixture gas. Through this burning process, the system increases the CO2 concentration in the flue gas to more than 90% and recovers the CO2 gas directly. In this study, we designed a test for a power generation plant under the assumption that flue gas with a CO2 concentration of 90% or more would be directly disposed of underground. We also investigated the thermal efficiency and economy of the CO2 recovery power plant.