This white paper examines fuel-switching opportunities in the U.S. industrial sector and makes strategic recommendations—leading to application of the best available technologies and development of new technologies—that will introduce fuel-use flexibility as an economically feasible option for plant operators, as a means to condition local fuel demands, and as a hedge against the local rises in fuel prices. According to the paper, the fuel-switching potential in industrial boilers and process heaters could be realized with strategic technology development that builds on existing U.S. Department of Energy (DOE) research and development activities. The DOE Office of Fossil Energy (FE) already has programs in coal gasification and synthetic gas combined heat and power systems; additional technology development for industrial fuel switching could build on this work.