Ammonium bisulfate (ABS) forms in coal-fired power plant exhaust systems when ammonia slip from the NO(x) control system reacts with the sulfur oxides and water in the flue gas. The critical temperature range for ABS formation occurs in the air preheater, where ABS is known to cause corrosion and pluggage that can require unplanned outages and expensive cleaning. To develop mitigation strategies for the deleterious effects of ABS in air preheaters, it is important to know its formation temperature and deposition process. This paper describes a bench-scale experimental simulation of a single-channel air preheater, with the appropriate temperature gradient, used in conjunction with simulated coal combustion flue gas, including sulfur oxides, ammonia, and water vapor, to investigate the formation of ABS. Formation was observed optically, and the formation temperature, as well as deposition characteristics for a realistic range of reactant concentrations are presented and compared with previous studies on ABS formation. This study presents data at realistic concentrations not earlier tested, and the reported data has smaller experimental uncertainty than previously obtained. We found that the measured ABS formation temperatures under air preheater channel conditions lies between the temperatures reported by others, and is in the range of 500-520 K for typical flue gas concentrations of ammonia and sulfur oxide species. The results also show that, at least for this experimental configuration, ABS forms predominantly as an aerosol in the gas phase rather than as a condensate on the channel walls. Published by Elsevier Ltd.