A safe, economical and predictable process for producing ammonia from a urea solution, preferably where only a small amount of ammonia is required, (i.e. for SCR denitrification for small boilers, flue gas conditioning to enhance precipitator efficiency and/or alleviate plume problems, SNCR and the like), using an ultrasonic processor to cause "cold boiling" of portions of such solution and produce gaseous ammonia.