The predominant method of the sewage sludge management in Poland is land dis-posal. However, since 01/01/2013, this method will be prohibited. Therefore, there is a strong need for the development of thermal methods of sludge disposal. In Polish legal system sewage sludge may be named as biomass or waste. For the purposes of determining the obligations of environmental regulations the definitionof the Minister of Environment should be used. When disposing of sewage sludge in an amount up to 1% by weight of fuel, emission standards for fuel do not change. At the disposal of sewage in quantities of more than 1%, should be conducted continuous measurement of emissions, including HCl, HF, and continuous measurements of fluegas param-eters (as for the installation of waste disposal). In order to meet the requirement to porduce energy from renewable sources we use the definitionof Minister of Economy. In this case, in accordance with applicable law, sewage sludge shall be considered as pure biomass, thus it is CO2 neutral. The use of sewage sludge as a fuel requires the determination of fundamental combustible properties. These properties should be in accordance with the requirements put fuels as an energy source. The paper presents the results of a detailed physico-chemical analysis of dried sewage sludge produced in the two Polish wastewater treatment plants. The results were compared with fiverepresentatives of biomass fuels: straw of wheat, straw of rape, willow, pine and oak sawdust. Ultimate and proximate analyses include a detailed analysis of fuel and ash. The results clearly indicate that sludge is a very valuable fuel similar to “traditional” biomass.