M.Sc. The comparative research was conductedfrom October 2016 until January 2017 at two companies namely PT. AIP Teluk Siak Factory (TSF) and PT. BNSMandah Factory (MDF) in Riau Province. The purposes of theresearchwere to analyze the correlation between oil and palm kernel (losses) that is entrained fuel (fibers and shells) with opacity emissions boiler in TSF and MDF, and to analyze the impa…