There is a growing interest in waste recycling and energy recovery worldwide. Especially, efforts are being made to maximize energy recovery through incineration. However, in a few industries, it is difficult to separate wastes due to physical and economic reasons. Specifically, several incombustible wastes are introduced into incineration facilities, and as a result, according to statistical data, the incidence of incineration residues exceeds 40%. Moreover, the introduction of incombustible wastes into an incinerator causes plant deterioration and negatively affects the recovery of incineration heat energy owing to the supply of reduced calorific value to the incinerator. In this study, the survey results of three industrial waste incineration facilities in Korea are presented to determine the characteristics of waste and material flows. The ratio of incineration residues estimated through moisture correction was approximately 22.4%, which is similar to the incombustible fraction of input waste (20.1%). Based on the analysis of each constituent material, the calorific value of the industrial wastes supplied to the incinerator was estimated to be 3,500 ~ 4,100 kcal/kg.