This paper is part of the second of a series of formal reports on investigations of heat absorption and distribution of heat transfer in representative pulverized-coal-fired boiler furnaces, sponsored by the ASME Special Research Committee on Furnace Performance Factors. The results are presented of fifteen determinations of heat absorption in the furnace of a 640,000 lb per hr boiler with horizontal firing, operating at 950 psig and 900 F at the superheater outlet. The effect on furnace heat-absorption efficiency is shown for variation of (a) the heat available in the furnace, (b) the excess air, (c) the setting of the secondary-air vanes of the turbulent burners, and (d) at low loads, the number and location of the burners used. Detailed data are given for the distribution of excess air and gas temperature at the furnace outlet. The heat-absorption data are analyzed in terms of radiation heat transfer, and the significance of flame location, volume, and shape is discussed.