PURPOSE: To enable perfect combustion of chlorine-containing organic matter even by the use of an ordinary atomizer and regenerative furnace by atomizing for combustion the water-in-oil type emulsion that is composed of chlorine-containing organic matter, water and surface active agent.

CONSTITUTION: (A) 90W70pts.vol. of chlorine-containing organic matter alone or its mixture with liquid oil,. (B) 10W30pts.vol. of water and (C) 5 or less pts.vol. of surface active agent if necessary are mixed by the use of a stirrer to produce water-in-oil type emulsion of 50 centipoise or less in viscosity at 90°C. This emulsion is atomized for combustion by the incinerator provided with a regenerative combustion chamber.