The predominant method of the sewage sludge management in Poland is land disposal. However, since 01/01/2013, this method will be prohibited. Therefore, there is a strong need for development of thermal methods of sludge disposal. In the Polish legal system sewage sludge may be named as a biomass or waste. For purposes of determining the obligations of environmental regulations definition of the Minister of Environment should be used. When disposing of sewage sludge in an amount up to 1% by weight of fuel, emission standards for fuel do not change. At the disposal of sewage in quantities of more than 1%, should be conducted continuous measurement of emissions, including HCl, HF, and continuous measurements of flue gas parameters (as for the installation of waste disposal). For purposes of settlement of the share of energy from renewable sources we use the definition of Minister of Economy. In this case, in accordance with applicable law sewage sludge shall be considered as pure biomass is CO2 neutral. The use of sewage sludge as a fuel requires the determination of fundamental combustible properties. These properties should be in accordance with the requirements put fuels as an energy source. The paper presents results of a detailed physico-chemical analysis of dried sewage sludge produced in the two Polish wastewater treatment plants. The results were compared with five representatives of biomass fuels: straw of wheat, straw of rape, willow, pine and oak sawdust. Ultimate and proximate analysis includes a detailed analysis of fuel and ash. The results clearly indicate that the sludge is a very valuable fuel similar to “traditional” biomass.