The main purpose of this study is to develop the greenhouse gas emission factor for power plant using bituminous coal. The power plant is a major source of greenhouse gases among the sectors of fossil fuel combustion, thus information of its emission factors is very essential to the establishment of control strategies for the greenhouse gas emissions. These emission factors derived in this study were compared with those of U. S. EPA, AGO and CCL. The $CO_{2}$ concentrations in the flue gas were measured using NDIR analyser and the GC-FID with a methanizer. The amount of carbon (C) and hydrogen (H) in fuel was measured using an elemental analyzer. Calorific values of fuel were also measured using a calorimeter. Caloric value of bituminous coal used in the power plants were 5,957 (as received basis), 6,591 (air-dried basis) and 6,960 kcal/kg (dry basis). Our estimates of carbon emission factors were lower than those of IPCC. The CO2 emission factors for the power plants using bituminous coal were estimated to be 0.791 Mg/MWh (by carbon contents and caloric value of the fuel) and 0.771 Mg/MWh (by $CO_{2}$ concentration of the flue gas). The $CO_{2}$ emission factors estimated in this study were $3.4sim 5.4\%$ and $4.4sim 6.7\%$ lower than those of CCL (2003) and U. S. EPA (2002).