Boiler efficiency has a direct impact on energy consumptions, which results in lower cost of operations and services. Usually high efficiency boilers are regarded as boilers with an efficiency of greater than 90%. However, it is likely that normal boilers are running at significantly lower efficiencies than this. This paper presents a process of developing a highly efficient energy consumption boiler. We adopt direct heat method while normal boilers are designed as indirect heat method. The submerged combustion method is considered to design for very high efficient boiler.