The ammonium bisulfate (ABS) widely exists at air preheater. The ABS may deposit and foul at the heating elements of air preheater because of the chemical reaction between SO3 at flue gas side and ammonia slip from SCR excess injection. The heat transfer equation between flue gas side and air side is constructed and simplified using physical and mathematical models accordingly. The finite difference method is applied to solve numerically by means of iterative computation. Based on the NH3 and SO3 concentration data from the real time data in the actual operation and the discrete calculation of the temperature field, the Radian number (Ra) is used to evaluate the possibility of ABS fouling and the developing trend of heating elements at the air preheater. A 1000MW ultra supercritical boiler is selected as example. The ABS deposit area is simulated under different working conditions 100%BMCR, 75% BMCR and 50% BMCR. The possible ABS deposition and fouling is analyzed for operators to evaluate the risk of cold-end and hot-end heating elements plate at air preheater. As the working load decreases lower than 50%BMCR, the deposition and fouling position could extend to the hot-end area of heating elements at air preheater.