An existing unit of power plant is considered to refurbish it for possible application of carbon capture and storage (CCS). Conceptual design of the plant includes basic considerations on the national and international situation of energy use, environmental concerns, required budget, and time schedule as well as the engineering concept of the plant. While major equipment of the recently upgraded power plant is going to be reused, a new boiler for air-oxy fired dual mode operation is to be designed. Cryogenic air separation unit is considered for optimized capacity, and combustion system accommodates flue gas recirculation with multiple cleaning and humidity removal units. The flue gas is purified for carbon dioxide separation and treatment. This paper presents the background of the project, participants, and industrial background. Proposed concept of the plant operation is discussed for the possible considerations on the engineering designs.