A combination of a dehydration process for dehydrating sewage sludge by mixing a quicklime-containing material with the sludge, a cement conversion process for introducing the solids produced by the dehydration process into a cement kiln 7 with other cement raw materials to yield cement, and a gas treatment process for introducing gases generated in the dehydration process into a cement burning process, thereby enabling conversion of the sewage sludge into cement without releasing wastes, with a reduction in fuel consumption for the cement burning, and a reduction in NOx content of the exhaust gas.