Strong sulfated deposits in boilers are characteristic of fuel with a high content of calcium compounds (Baltic shales, Kansk-Achinsk coals) and it is natural that the mechanism of their formation has been studied in this respect. The information given leads the authors to consider that when burning coals with acidic composition of the ash strong calcium sulfate deposits are formed as a result of adhesion of less viscous amorphous particles containing more than CaO (supercooled liquid) with their significant dynamic interaction with the surface and then, in the course of a long period of time, they are strengthened as a result of sintering and sulfation.