Abstract: LNG Floating Storage Regasification Unit (FSRU) is advantageous with simplified approval process, short construction period, less investment and fast gas supply. Based on the advantages, its key system was analyzed in terms of technical availability, equipment reliability and construction period. And FSRU scheme was dissected from the aspects of reliability, security, cost of investment, operating expense, environmental influence and construction period. In view of long service life and low operating costs, it is recommended to apply the loading arm in FSRU for side by side unloading. It is shown that in the regasification system, propane or ethylene glycol solution can be used as the intermediate medium for heat exchange, and which one to select is dependent on the environmental conditions, environmental protection requirements and hull steam system loading of mooring port where this device is located. Compared with the FSRU, the regasification module of Floating Storage Unit (FSU) is more flexible in installation which can be used for cold energy utilization, lower in operating cost, higher in reliability and safety and more economical. Therefore, it is the new development trend of FSRU.