Fly ash derived from coal combustion contains predominantly spherical particles which consist of an insoluble aluminosilicate glass containing several mineral impurities. An outer layer, 50 to 300 A thick, is rich in many potentially toxic trace elements in the form of simple and complex sulfates. This layer, which is soluble in water, contains essentially all of the particulate sulfur present in fly ash in the form of sulfate. The actual mechanism(s) of formation of particulate sulfate salts are ill-defined but probably involve adsorption of condensation of gaseous sulfur species onto fly ash surfaces within the power plant stack system.