The recent development in the design of regenerative combustion systems, in which a ceramic honeycomb is used as a heat storage medium in the regenerator, has raised the preheated air temperature up to 1600 K. Highly preheated air combustion increases heating potential of flue gas and reduces fuel consumption. However, highly preheated air combustion increases the potential of NOx emission. Thus, the development of a low NO, burner is required for the application of this technology to commercial use. In this paper, a newly developed low NOx regenerative burner is presented. Theoretical and numerical analyses of fuel saving in highly preheated air combustion are also discussed.