Abstract Steam boiler belongs to the principal energy sources. Its objective is the production of steam for the energy purposes. Because of gradual improvements its optimisation potential was almost exhausted. Steadily increasing environmental requirements and high production costs require compensation of their technical and operational parameters. More important contributions can be achieved by knowledge based optimisation, which would enable to operate the boiler at its technical and economical limitations. Presented paper is oriented on the boiler economical analysis. Performed analysis is based on operational data and on simulations executed on the mathematical model, specially generated for these purposes. Analysed were possibilities of the technical and operational optimisation. Possibilities of the individual alternatives were evaluated from the viewpoint of their impact on the production economy. From the achieved results follow important possibilities to increase the boiler economical effects while maintaining the environmental requirements.