The study was done for develpment of incineration system conbined with dryer for sewage sludge treatmenet and investigated management methods and suitable process combination through investigation of sludge characteristics and to construct reasonable and effective incineration system. Sludge that was used in study showed high VS content, which was 62.63% and 59.97% as per dried solid. The things which showed low degree calorific value, it was verified that it would be better to burn after drying as it has high water content. If sludge itself starts decomposing in 250℃ and finish in 550 ℃ showned in TGA analysis, it is needed to consider the characteristics of heat decomposition at the time of designing of dry machine and incinerator. When adhesion(glue zone) was checked by flow-ability and compressed strength of sewage sludge, flow-ability was fine in less than 47% of water content and the highest of intensity showed in 59%. According to increase of water content, adhesion of sludge decreased and before and after 70% is the area where mechanical burden doesn't occur. Likewise, it is proved that to design and drive avoiding adhesion section of which water content is 50～70% in incineration system combined with dryer increases treatment effectiveness.