This study aims to combine the flue gas CO2 removal by microalgae, carbon sequestration through biomass increase, nutrient uptake of waste water from livestock and food processing factory, and carbon substitution of the raw material for bio-fuel or the other value-added commodity. The important works include selection the microalgae species, from the culture collection of this center, which could absorb the flue gas CO2 and uptake the nutrients from the waste water. Cooperate with the ITRI and university to develop the technology including CO2 absorption into a small volume with high concentration of carbon for transport and application, microalgae mass culture system, biomass harvest and bio-fuel or the other commodity transformation.