An air pollution control system includes an emission treatment system configured to receive flue gas, to reduce at least one pollutant therefrom, and to output emission treated flue gas. A first air heater in fluid communication with the emission treatment system includes a heat exchanger for heating forced air introduced thereto above a base temperature and thereby cooling emission treated flue gas from the emission treatment system to a stack discharge temperature. A second air heater in fluid communication with the first air heater to receive heated forced air therefrom includes a heat exchanger for heating forced air introduced thereto to a preheat temperature for combustion in a boiler and thereby cooling flue gas introduced from a boiler to the second air heater to an emission treatment temperature. The second air heater is in fluid communication with the emission treatment system to introduce cooled flue gas thereto.