A process reduces SO.sub.x emissions in a flue gas stream by adding a wet collector plate section to an existing electrostatic precipitator (ESP) or by converting the last field of an existing ESP to wet operation. To achieve the conversion, the last field or fields of an existing dry ESP are removed and replaced with components made from materials suitable for operation in a wet environment. After the ESP contains wet operation, ammonia is added to the flue gas stream while it is progressing through the collection plates in the ESP.