Incineration, in spite of being a costly option, is widely used for the treatment and disposal of solid, liquid, and gaseous wastes. Use of fluidized beds paved the way for less polluting incinerators. Circulating fluidized bed systems can burn low-heat-content watery wastes without (or with minimum) auxiliary fuel. Equations of hunt transfer and heat balance for different zones of a recirculating fluidized bed (RCFB) incineration system are presented along with a computational procedure to predict the performance details of the system. The method presented is applied to compute the performance of an RCFB incineration system burning distillery spent wash. Results show that RCFB incinerators are capable of burning a spent wash of solids content considerably lower than 60%. The incineration units in operation at present concentrate spent wash to about 60% solids content in external evaporators for autogenous burning. This costly and difficult operation can be minimized by the use of RCFB for incineration.