Abstract: A comparison is carried out to the combustion efficiency of coal and fuel oil, including their market prices, fuel consumption of coal transporting trams as well as relative criteria parameters of the cars' overhaul. Comprehensive analysis is made to energy consumption and investments and costs needed for risk control, transportation, depreciation and training generated with fuel oil and coal. The results show that the comprehensive utilization efficiency of fuel oil is better than that of coal, which is helpful to environmental protection and avoids repeated resource utilization and effectively increase utilization rate as well.